FANI, RIZKI TINUS FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2020-2024. FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2020-2024. pp. 1-15.
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Abstract
ABSTRACT This study aims to determine the effect of Leverage, Profitability, Company Size, Managerial Ownership Structure, and Company Age on the timeliness of financial reporting. The study was conducted on consumer cyclicals sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling technique used Purposive sampling, namely a sampling method based on certain criteria with a sample size of 40 companies. The analysis model used in this study is Descriptive Analysis and Logistic Regression Analysis. The results of the study indicate that Profitability and company size have a significant effect on the timeliness of financial reporting in manufacturing companies on the Indonesia Stock Exchange Leverage, Managerial Ownership Structure and company age do not affect the timeliness of financial reporting in consumer cyclicals sector companies on the Indonesia Stock Exchange. Simultaneously Leverage, Profitability, Company Size, Managerial Ownership Structure and Company Age affect the timeliness of financial reporting Keywords: Leverage, Profitability, Company Size, Managerial Ownership Structure, Company Age, Timeliness of Financial Reporting.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 19 Jan 2026 04:46 |
| Last Modified: | 19 Jan 2026 04:46 |
| URI: | http://repo.itsm.ac.id/id/eprint/1636 |
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