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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) International Research Journal of Business Studies (E-Journal) JURNAL LENTERA BISNIS Jurnal Ilmu Perbankan dan Keuangan Syariah Al-Mashrof: Islamic Banking and Finance ProBisnis : Jurnal Manajemen JELAJAH: Journal of Tourism and Hospitality Journal of Economics Research and Policy Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Islamic Economics and Finance Indonesia Auditing Research Journal Journal of Economics and Social Sciences Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal REP (Riset Ekonomi Pembangunan) Journal of Education Religion Humanities and Multidiciplinary IIJSE Proceeding of International Conference on Humanity Education and Society International Research Journal of Business Studies Jurnal Ekonomi, Manajemen, Akuntansi LAN TABUR: JURNAL EKONOMI SYARIAH BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Optimal: Jurnal Ekonomi dan Manajemen
Mia Selvina
UIN Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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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 Al Wasi, Raihansyah Alief Rakhman setyanto Ananda, Gea Anisa Kusuma Arneza Lia Pratiwi Budi Laksono Darajat, Ulfah Alfiyah Darlin Aulia Desti Anggraini Dimas Pratomo Elsa Okta Akila Ersi Sisdianto Fachry Abda El Rahman Fadhillah, Fadhillah Fadillah, M.Rizky Fatih Fuadi Fatih Fuadi Fuadi, Fatih Gea Anisa Kusuma Ananda Harold Kevin Alfredo Ice Marwiyah Ilham Papahan Ilham Papahan Latifah Latifah Madnasir Madnasir Maharani, Widya Mardhiyah Hayati Mega Fatimah Rosana Muhammad Iqbal Fasa Nurhayati Nurhayati Nurhayati Pratama, Reza Hardian Pratomo, Dimas Putri, Rizki Dila Ratu Tria Raudhah Shalsabillah Ria Yunani Dewi Ridwansyah Ridwansyah Riski, Yogi Sania Nuraziza Sari Anastasya Supaijo Wahyu Iryana Weny Rosilawati Yolanda, Hellen Yuliansyah Yuliansyah Zathu Restie Utamie Zulaikah Zulaikha Zulaikha Zulaikha Zulaikha