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All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia
Suheny Anugrah Bijaksani Bugis
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
Economics, Econometrics & Finance Social Sciences

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Apakah Size, Profitabilitas dan Debt To Equity Ratio Berpengaruh Terhadap Ketepatwaktuan Pelaporan Keuangan Perusahaan? Suheny Anugrah Bijaksani Bugis; Adi Prasetyo; Tri Wahyu Oktavendi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.13158

Abstract

This study aims to analyze the effect of company size, profitability and debt to equity ratio on the timeliness of corporate financial reporting. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017. The sampling technique used is purposive sampling. Samples that met the criteria in this study were 140 companies. The method of data analysis uses logistic regression. The results prove that the size of the company tends to affect the timeliness of corporate financial reporting, profitability tends to affect the timeliness of corporate financial reporting, while the debt to equity ratio tends not to affect the timeliness of corporate financial reporting.
Co-Authors Adi Prasetyo Tri Wahyu Oktavendi