Pengaruh Profitabilitas, Solvabilitas Dan Size Perusahaan Terhadap Timeliness Pelaporan Keuangan

Marilyn Duanasari

Abstract


This study aims to determine the effect of profitability, solvency, company size, on the timeliness of financial reporting on manufacturing companies listed on the IDX. This research is a comparative causal study. The sample in this study consisted of 37 companies for 5 years using purposive sampling techniques. The data analysis technique used is descriptive statistics, logistic regression analysis. The results showed that (1) profitability had no effect on timeliness; (2) Solvency effect has no effect on timeliness.; (3) Company size has no effect on timeliness; (4) Profitability, solvency, company size, together do not significantly influence the timeliness shown in value.
Keywords: Profitability, Solvency and Company Size, Timeliness.


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