PENGUNGKAPAN SUKARELA, PROFITABILITAS, RASIO GEARING, UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Kasus Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

Endra Hardi Winata, Anny Widiasmara, Nik Amah

Abstract


This study aims to determine the effect of Voluntary Disclosure, Profitability, Gearing Ratio, Company Size towards the timeliness of financial reporting (Case Study of Banking Companies Listed on the Indonesia Stock Exchange 2015-2019 Period). The population used in this study were all banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study was 37 banking companies which were selected using certain criteria using the purposive sampling method. The data used was secondary data in the form of annual reports published by the Indonesia Stock Exchange and their respective banking websites during the 2015- 2019 period. The data analysis technique used in this research was descriptive statistical test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results show that the Voluntary Disclosure variable has no significant effect towards the Timeliness of Financial Reporting. Profitability variable has a significant effect towards Timeliness of Financial Reporting. Gearing Ratio variable has a significant effect towards Timeliness of Financial Reporting. The Firm Size Variable has a significant effect towards the Timeliness of Financial Reporting.

Keywords: Voluntary Disclosure, Profitability (ROA), Gearing Ratio (GEAR), Company Size (Ln), Timeliness of Financial Reporting.


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