PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Mahardika Dwi Anggriya Bakti, Ririh Anggraini Setyahety

Abstract


Financial reports are a source of information regarding the financial position and performance of banking. Financial reports must describe all relevant data and have established procedures so that they can be compared so that the level of accuracy of the analysis can be justified. The aim of this research is to determine the effect of profitability, solvency and leverage on the timeliness of financial reporting (Case study of banking companies listed on the Indonesia Stock Exchange in 2019-2022). This research uses quantitative methods. The sample for this research is all banking companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022, totaling 46 banks with data used for 4 years. The research uses non-probability sampling techniques using saturated sampling (census). The data collection technique uses documentation with an archival strategy. The results of this study indicate that there is a positive and significant influence of profitability on the timeliness of financial reporting, there is a positive and significant influence of solvency on the timeliness of financial reporting, there is a positive and significant influence of leverage on the timeliness of financial reporting and there is a positive and significant influence profitability, solvency and leverage on timeliness of financial reporting (Case Study of Banking Companies Listed on the Indonesia Stock Exchange 2019-2022) Keywords: Profitability, Solvency and Leverage, Financial Reports

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