PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP TIMELINESS PADA PERUSAHAAN CONSUMER GOODS

Abstract

Timeliness is an obligation for companies listed on Indonesia Stock Exchange for reporting their financial reports periodically. The more timely a company is in delivering its financial statements, the more information presented in it is more reliable. Financial reporting which was not timely to the public occured as companies go public had passed the time limit which had been specified by the Capital Market Supervisory Agency. According to it, this research aimed to find out the effect of profitability, liquidity, and company size on financial report timeliness. The research population was consumer goods companies in 2014-2017 listed on the Indonesia Stock Exchange. While, the samping collection technique used puposive sampling in which there were 112 data from 28 companies. Moreover, the data analysis technique used statistical test of logistic regression analysis with SPSS 21. The result concluded two independent variables, namely liquidity and company size did not affect on financial report timeliness. On the other hand, profitability had affected on financial report timeliness.
Keywords : financial report timeliness, liquidity, ccompany size, profitability.