PENGARUH LEVERAGE DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI

Abstract

This study aims to examine the Effect of Leverage and Operational Complexity on the Timeliness of Financial Reporting with Company Age as a Moderating Variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is Quantitative. The research used a sampling technique with a purposive sampling method, namely the selection of samples with the criteria determined by the researcher. Based on the results of sample selection using the purposive sampling method, 23 sample companies were obtained from 27 food and beverage sub-sector companies listed on the Indonesia Stock Exchange taken within 5 years, namely the 2017-2021 period. So that in that period 115 observational data were obtained that matched the criteria. The results of this study prove that Leverage has no significant effect on the Timeliness of Financial Reporting, and the Complexity of Operations has a negative effect on the Timeliness of Financial Reporting. Meanwhile, Company Age does not moderate Leverage on Timeliness of Financial Reporting, and Company Age moderates Operational Complexity on Timeliness of Financial Reporting.

Keywords: timeliness, leverage, operation complexity, company age