ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2016-2019)

Abstract

This study aims to determine the effect of leverage, solvency, profitability, company size on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is multiple linear regression analysis method. Based on the results of multiple linear regression analysis with a significant level of 5%, the results of this study conclude that leverage, solvency, profitability have a significant effect on the timeliness of financial reporting, while firm size has no significant effect on timeliness of financial reporting.

 

Keywords: Leverage, Solvency, Profitability, Company Size and Timeliness of Financial Reporting.