KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN EMITEN DI BURSA EFEK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI

Abstract

The purpose of this study was to analyze the effect of profitability, leverage, institutional ownership, managerial ownership and company size, on the timeliness of financial statement submission to manufacturing companies listed on the Indonesian Stock Exchange. The population in this study were all manufacturing companies listed on the Stock Exchange during the 2016-2018 period as many as 167 companies and 34 research samples were taken by purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that the profitability variable has a positive effect on the timeliness of financial statement submission. While the variable leverage, institutional ownership, managerial ownership has no effect.