PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN

Abstract

The purpose of this study was to determine the effect of liquidity, company size, company age, and public ownership on the timeliness of the publication of financial reports in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The sampling method used was purposive sampling method, so that the sample used in this study were 31 manufacturing companies. The data analysis used was logistic regression analysis technique. The conclusion from this research is that the liquidity variable is proxied by CR and the firm size variable which is proxied by Ln Total Asset has no effect on the timeliness of the publication of financial statements. In addition, the variable age of the company which is proxied by the year the company was founded up to the year of the study has a negative effect on the timeliness of the publication of financial reports. Meanwhile, the public ownership variable which is proxied by the percentage of the company's share ownership by the public of the total shares outstanding has a positive effect on the timeliness of the publication of financial reports.