CD Skripsi
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Sektor Non-Primer Periode Tahun 2018-2022)
This research aims to determine the factors that influence the timeliness of financial reporting in non-primary sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study were non- primary sector companies listed on the Indonesia Stock Exchange for the 2018- 2022 period, using purposive sampling techniques to obtain research samples and obtained 91 companies as samples. The dependent variable used in this research is the timeliness of financial reporting. The independent variables used are profitability, leverage, company size, and company age. The analytical method used in this research is logistic regression analysis using IBM SPSS 25 software. The results of this research are that profitability, leverage and company size influence the timeliness of financial reporting, while company age does not influence the timeliness of financial reporting.
Keywords: Profitability, leverage, company size, company age, and timeliness of financial reporting.
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