PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2022-2024)
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i2.2752Abstract
This study was conducted to analyze the impact of profitability, debt structure (leverage), and liquidity on compliance with financial reporting publication deadlines. This study employed a quantitative research design, drawing samples using a purposive sampling method. Twenty manufacturing entities listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period were selected as samples, resulting in 60 observation units. Hypothesis testing was conducted using logistic regression. Empirical findings indicated no significant impact of profitability on reporting discipline. Leverage, on the other hand, played a significant role in encouraging precise publication, while liquidity exerted an influence at the 10% significance level. When tested simultaneously, these three financial indicators were shown to significantly influence compliance with reporting deadlines.
Keywords: Profitabilitas, Leverage, Likuiditas, Timeliness, Financial Reporting
References
Fitriani, N. (2021). Likuiditas dan profitabilitas terhadap ketepatan waktu laporan keuangan. Jurnal Fair Value, 3(1), 77-90.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS. Badan Penerbit Universitas Diponegoro.
Mahendra, A., & Suhardi, H. (2021). Determinan ketepatan waktu pelaporan keuangan pada perusahaan publik. Jurnal Akuntansi Multiparadigma, 12(3), 221-234.
Nurhayati, D., & Sulastri, M. (2024). Analisis faktor internal perusahaan terhadap ketepatan waktu pelaporan. Jurnal Akuntansi dan Perpajakan, 8(1), 1-11.
Otoritas Jasa Keuangan. (2020). Peraturan OJK Nomor 29/POJK.04/2016 tentang laporan tahunan emiten atau perusahaan publik.
Putri, A., & Yuliani, R. (2021). Pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan. Jurnal Akuntansi dan Keuangan, 12(2), 101-112.
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355-374.
Wardani, R., & Oktaviani, F. (2022). Leverage dan ukuran perusahaan terhadap ketepatan waktu pelaporan. Jurnal Riset Akuntansi Indonesia, 15(2), 55-63.
Downloads
Published
Versions
- 2026-05-21 (2)
- 2026-05-21 (1)
Issue
Section
License
Copyright (c) 2026 Tiara Asrini, Tiara Arnadi Chairunnas, Sasmita Nabila Syahri, Bustang Bustang
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
