Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perdagangan, Jasa, Dan Investasi

Abstrak

The purpose of this researchis to examine the effect of profitability, firm size, firm age, and institutional ownership on the timeliness of financial reporting in trading, service and investment companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique uses purposive sampling. The sample in this study were 52 companies. This study uses logistic regression analysis with SPSS Version 23. The results of this study indicate that profitability, firm size, firm age, and institutional ownership have no effect on the timeliness of financial reporting