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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Hayuningtyas Pramesti Dewi
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Economics, Econometrics & Finance

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ANALISIS PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.848

Abstract

This study examines the effect of firm size and profitability on the timely submission of financial statements. The objects of this study are trading, service and investment manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The research used logistic regression to test the data as many as 375 data samples. The result of testing the data is that company size and profitability both partially and simultaneously affect the timeliness of submission of financial reports in trading, service and investment manufacturing companies.Keywords: Company Size, Profitability, Timely submission of financial reports. ABSTRAKPenelitian ini menguji pengaruh ukuran perusahaan dan profitabilitas terhadap ketepatan waktu penyampaian laporan keuangan. Objek dari penelitian ini adalah perusahaan manufaktur perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2019 - 2021. Penelitian menggunakan regresi logistik untuk pengujian datanya sebanyak 375 sampel data. Hasil dari pengujian data adalah ukuran perusahaan dan profitabilitas baik secara parsial maupun simultan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur perdagangan, jasa dan investasi.Kata kunci: Ukuran Perusahaan, Profitabilitas, Ketepatan waktu penyampaian laporan keuangan.
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