PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI MODERATING

Abstract

This research aims to examine the factors that influenced the timeliness of financial reporting companies which is
listed in the Indonesia Stock Exchange. Factors that tested in this research include company size, company age,
leverage, and profitability as a moderating variable.The population in this research was obtained by using
purposive sampling method at manufacturing companies which is listed in Indonesia Stock Exchange (BEI)
during the 2013-2016 period and based on predetermined criteria then got obtained a sample of 49
manufacturing companies, so the total numbers of observations are 196 observation data. The analytical method
used is logistic regression analysis with using SPSS application tools (Statistical Product and Service
Solutions). The results showed that firm size have a positive influence on the timeliness of financial reporting,
age of the company does not influenced the timeliness of financial reporting, leverage have a positive influence on
the timeliness of financial reporting. Profitability in moderating the firm size does not influenced the timeliness
of financial reporting, profitability in moderating the age of the company have a positive influence on the
timeliness of financial reporting, profitability in moderating the leverage does not influenced the timeliness of
financial reporting.
Keywords: timeliness, company size, company life, leverage, profitability.