Analisis Determinan Timeliness Of Corporate Internet Reporting

Rafie Akbar Sumarno (Politeknik Negeri Tanah Laut)
Muhammad Husni (Politeknik Negeri Tanah Laut)
Rizky Aldi Setianda (Politeknik Negeri Tanah Laut)
Haris Reza Fathony (Politeknik Negeri Tanah Laut)
M. Fahriyal Aldi (Politeknik Negeri Tanah Laut)
Kurniawan Harminsyah B (Politeknik Negeri Tanah Laut)
Ardi Kurniawan (Politeknik Negeri Tanah Laut)

KOLONI
Vol. 5 No. 2 (2026): JUNI 2026

This investigation endeavors to generate empirical substantiation pertaining to the effects of liquidity, firm dimensions, and profitability upon the promptness of corporate web-based reporting through utilization of statistical software SPSS paired with logistic regression methodology, implemented across transportation-sector enterprises registered on the Indonesia Stock Exchange, encompassing an analytical sample derived from 100 observations obtained from 25 companies throughout the 2022–2025 timeframe. The investigation's outcomes demonstrate that firm size and profitability have a significant and positive effect on the timeliness of corporate internet reporting, whereas the liquidity dimension fails to manifest a statistically consequential relationship in relation to the timeliness of corporate internet reporting.