Pengaruh Profitabilitas, Ukuran Perusahaan dan Umur Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur Sektor Barang Konsumsi

Abstract

The purpose of this study is to compare the financial statements of EIB-listed companies by company size and age over time. This study identified a sample of 114 companies using a quantitative approach and a purposive sampling method. The researcher used secondary data from financial reports of industrial companies operating for the years 2020–2022. This research method is based on logistic regression analysis. This study shows that the timeliness of financial reporting depends on the size and age of companies listed on BEI Masu. Profitability does not affect the timeliness of financial reports, so companies with stable profits can submit financial reports on time. The size of the company affects the timeliness of fiinancial reporting, e.g. H. Larger companies have IT infrastructure and systems that integrate well with finansial report management and can prepare financial reports more efficiently. The age of a company affects the timeliness of financial statements, so it is easy to trust the age of a company that will support and guide you through the time you need to produce better finanncial reports.