PENGARUH KINERJA KEUANGAN, UKURAN DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Abstract

This study aims to analyze the financial performance, size and age of the company on the timeliness of the publication of financial reports in companies listed on the Indonesia Stock Exchange. The number of samples used in this study were 96 companies during the three – year observation period. Sampling was done by using purposive sampling method. The data analysis technique used is logistic regression analysis. The results show that the profitability variable has a positive effect on the timeliness of the publication of financial reports and the leverage variable negatively affects the timeliness of the publication of financial reports. Meanwhile, the liquidity variable, activity ratio, company size and company age had no effect on the timeliness of the publication of financial reports. These results indicate that companies must pay attention to various factors contained in the company in order to show information in publishing public financial reports.