Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan

Abstrak

The purpose of this study is to determine the effect of profitability, company size, company age, and leverage on the timeliness of financial reporting in clothing and luxury goods sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The analysis performed is binary logistic regression. Sampling was conducted using purposive sampling, resulting in 19 companies meeting the criteria with 57 total observations. The results show that profitability, company size, company age, and leverage simultaneously affect the timeliness of financial reporting. Partially, profitability has a significant positive effect on timeliness, while company size, company age, and leverage have nosignificant effect. This indicates that companies with high profits tend to report faster to provide positive signals to the market.