Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

The financial reports provided every company is a source of important information in the investment business, if there is a delay time financial reporting, the information provided will lose its relevance. This study aims to test the profitability, company size, liquidity and company age to the timeliness of corporate financial reporting. The sample of this study consists of manufacturing companies with financial report data listed on the Stock Exchange 2015-2017. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. The results showed that liquidity had a negative effect on the timeliness of financial reporting, while profitability, company size and company age had a positive effect on the timeliness of financial reporting. With this research, is expected to provide significant implications for the parties involved in assessing and predicting the timeliness of financial reports