PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN PERIODE 2013-2017

Abstract

This study aims to examine the effect of The Effect Of Profitability, Leverage,
Firm Size, Firm age and Liquidity on timeliness of financial reporting. The populations in
this study are 41 mining companies listed in the Indonesia Stock Exchange (IDX) during
the period 2013-2017. The research method used in this study is a quantitative
method which aims to test the relationships between variables through testing
hypotheses by using 65 observation in 13 companies for five periods. The sample
selection method uses purposive sampling in mining companies listed in the
Indonesia Stock Exchange during the 2013-2017 periods. Hypothesis testing
techniques are carried out using logistics analysis using the SPSS program. The
results of the research show that 1) there are positive and significant effects of
profitability on timeliness of financial reporting, 2) leverage have no significant
effect on timeliness of financial reporting, 3) there are positive and significant
effects of firm size on timeliness of financial reportin , 4) firm age has positive and
significant effects on timeliness of financial reporting, 5) liquidity have no
significant effect on timeliness of financial reporting.

Keywords: Timeliness, Profitability, Leverage, Firm Size, Firm Age, Liquidity