PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of leverage, firm size, and profitability on the time preciseness of financial reporting in Banking companies that were listed on the Indonesia Stock Exchange (IDX) during the periods 2016-2020. Moreover, the factors tested in this research were leverage which was measured using the Debt to Equity Ratio (DER), firm size measured by Natural Log (Ln), and profitabilitymeasured by Return On Assets (ROA). The research was quantitative. The research data collection used secondary data in form of the companies' financial statements. Furthermore, the research sample used purposive sampling therefore it obtained 55 observations from 11 companies which accordance with the determined criteria. Moreover, the research was examined with analysis logistics regression analysis on the 5% level. In addition, the research result indicated that leverage had a negative and significant effect on the punctuality financial report, firm size did not affect the significant effect on the punctuality financial report, and profitability did not affect the punctuality financial report at a banking company.