ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Abstract

This study aims to determine the effect of firm size, profitability, 
leverage, liquidity, firm age on the punctuality of
submitting financial statements. The method used to obtain the sample is purpose sampling. A total of 501 data can be sampled. Data analysis was performed by logistic 
regression. The test results show that profitability and company age
have a significant effecton the timeliness of financial statements, while company size, leverage and liquidity have no effect on the timeliness of the financial  statements.

Keywords: timeliness, firm size, profitability, leverage, liquidity and firm age.