Analisis Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
DOI:
https://doi.org/10.35137/jabk.v10i1.34Keywords:
Company Size, Profitability, Timely submission of financial reports.Abstract
This study examines the effect of firm size and profitability on the timely submission of financial
statements. The objects of this study are trading, service and investment manufacturing companies
listed on the Indonesia Stock Exchange for the period 2019 - 2021. The research used logistic regression
to test the data as many as 375 data samples. The result of testing the data is that company size and
profitability both partially and simultaneously affect the timeliness of submission of financial reports
in trading, service and investment manufacturing companies
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