Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Kepemilikan, dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Abstract

This research aims to examine the influence of profitability, company size, ownership structure and company age on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2017 2021 period. The sampling method was purposive sampling so that the total sample was 120 companies. By using multiple linear regression analysis, the results of this study show that partially profitability, company size and ownership structure have a significant positive effect on the timeliness of financial reporting. Company age does not have a significant effect on the timeliness of financial reporting. Furthermore, the results of this research show that simultaneously profitability, company size, ownership structure and company age have a significant effect on the timeliness of financial reporting