CD Skripsi
Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Subsektor Jasa Konsumen Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)
ABSTRACT
The purpose of this study is to examine the effect of profitability, liquidity,
leverage and company size on the timeliness of financial report submission in
consumer services sub-sector companies listed on the Indonesia Stock Exchange
(IDX) for the 2021-2023 period. This study is a quantitative study using
secondary data from financial reports. The method used in collecting data is
purposive sampling which produces a sample of 36 consumer services sub-sector
companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This
study uses logistic regression analysis techniques with the IBM SPSS ver 30
application in data processing. The results of this study indicate that profitability
and company size have an effect on the timeliness of financial report submission.
Companies that have a high level of profit tend to be quick in submitting their
financial reports. And the size of the company as measured by the total assets of
the company affects the time of submission of financial reports. While liquidity
and leverage do not affect the timeliness of financial report submission.
Keywords: Profitability, Liquidity, Leverage, Company Size, Time of Financial
Report Submission
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