PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN SIZE PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Rahma, Anita Ade and Lusiana, Lusiana and INDRIANI, PUPUT (2019) PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN SIZE PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR. Jurnal benefita, 4 (2). pp. 210-220.

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Abstract

This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting.

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