THE EFFECT OF PROFITABILITY, AUDIT OPINION, LEVERAGE, AND OPERATIONAL COMPLEXITY ON THE TIMELINESS OF FINANCIAL REPORTING
Abstract
The purpose of this study is to examine how Profitability, Audit Opinion, Leverage, and Operational Complexity affect the Timeliness of Financial Report Submission in companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach. This study is based on the phenomenon of delays in annual financial reporting, where issuers' compliance with Otoritas Jasa Keuangan (OJK) regulations is crucial for capital market transparency. This study examined 166 companies. A sample of 59 companies was collected using a purposive sampling method, resulting in 236 panel data observed over four years. Logistic regression analysis was performed using SPSS version 25. The results showed that the Audit Opinion variable has a significant effect on the timeliness of financial reporting. Profitability, Leverage, and Operational Complexity were found to have no significant effect on the Timeliness of Financial Report Submission.
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