Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI 2019-2024)

Elsa Dianita Syafitri, Moh. Cholid Mawardi, Arista Fauzi Kartika Sari

Abstract


This research aims to analyze the factors influencing the timeliness of financial reporting in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The independent variables examined in this study include leverage, profitability, liquidity, firm size, and firm age, while the dependent variable is the timeliness of financial reporting, measured using a dummy approach based on a 450-day cut-off. This research employs a purposive sampling method, resulting in a sample of 24 companies with a total of 144 observations. Logistic regression analysis is applied due to the dichotomous nature of the dependent variable. Data processing and analysis were conducted using the Statistical Package for Social Science (SPSS) version 25.

The results indicate that simultaneously, leverage, profitability, liquidity, firm size, and firm age have a significant effect on the timeliness of financial reporting, as evidenced by the Omnibus Test of Model Coefficients at the 10% significance level. However, partially, the logistic regression results show that leverage, profitability, liquidity, and firm size do not have a significant effect on the timeliness of financial reporting. Meanwhile, firm age is proven to have a positive and significant effect on the timeliness of financial reporting at the 10% significance level, indicating that older firms have a greater likelihood of submitting financial reports in a timely manner.

The findings of this research suggest that non-financial factors, particularly organizational experience and maturity as reflected by firm age, play a more dominant role than financial factors in determining the timeliness of financial reporting. This study is expected to contribute to the development of the literature on financial reporting timeliness and serve as a reference for companies, investors, and regulators in improving the quality and compliance of financial reporting.

Keywords: Timeliness, Financial Reporting, Leverage, Liquidity, Profitability, Company Size, Company Age.


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