ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

Abstract

The purpose of this study is to examine the analysis of the factors that affect the timeliness of
submitting financial reports to companies listed on the indonesian stock exchange (IDX) 2016-2018.
Data collection methods in this study by collecting secondary data in the form of annual financial
reports of companies listed on the IDX. The analytical tool used in this research is descriptive
analysis, logistic regression analysis. Based on the research results, the following conclusions are
obtained: profitability does not affect the timeliness of financial report submission, company size does
not affect the timeliness of financial report submission, financial leverage does not affect the
timeliness of financial report submission, the age of the company has no effect on the timeliness of
submitting financial statements. Profitability, company size, financial leverage and company age
simultaneously (together) do not affect the timeliness of financial report submission