Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Reputasi KAP terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Property dan Realestate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, leverage, company size and KAP reputation on the timeliness of financial reporting in property and real estate companies listed on the Indonesian stock exchange in 2017-2021. This study used a purposive sampling method in selecting the research sample and obtained a total sample that met the criteria of 42 of 66 property and real estate companies. The data analysis technique used is logistic regression analysis using SPSS software.The results of this research showed profitability, liquidity, leverage, size of company, reputation of KAP simultaneously affected on the timeliness of financial reporting, while partially only leverage and firm size effected on the timeliness of financial reporting, whereas the profitability, liquidity, reputation KAP does not affect on the timeliness of financial reporting in property and real estate listed in Indonesia Stock Exchange Period 2017 – 2021.