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All Journal Optimal: Jurnal Ekonomi dan Manajemen
Arneza Lia Pratiwi
Universitas Islam Negeri Raden Intan Lampung

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Pengaruh Ukuran, Profitabilitas, dan Leverage terhadap Ketepatan Waktu Laporan Keuangan Interim Emiten Energi Perspektif Ekonomi Islam Arneza Lia Pratiwi; Muhammad Iqbal Fasa; Mia Selvina
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.11607

Abstract

This study aims to analyze the influence of company size, profitability, and leverage on the timeliness of interim financial reporting in energy sector issuers listed on the Indonesia Stock Exchange for the 2022–2025 period from an Islamic economic perspective. This research is motivated by the persistence of companies experiencing delays in submitting interim financial reports, which can affect corporate transparency and accountability. The research method used is a quantitative approach with a purposive sampling technique. The research data consists of secondary data obtained from the financial reports of energy sector companies and analyzed using binary logistic regression with the help of EViews 13. The results show that company size has a negative and significant effect on the timeliness of interim financial reporting, leverage has a positive and significant effect, while profitability has no significant effect. Simultaneously, company size, profitability, and leverage have a significant effect on the timeliness of interim financial reporting. This study shows that transparency and timeliness of financial reporting are forms of corporate responsibility to investors, creditors, and other stakeholders in accordance with the principle of trustworthiness in Islamic economics.
Co-Authors Mia Selvina Muhammad Iqbal Fasa