Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Sub Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Tahun 2021-2024

Abstract

Background – Timeliness of financial reporting is a crucial aspect in maintaining the relevance and reliability of information for investors and stakeholders. Despite existing regulations governing reporting deadlines, delays in financial reporting are still observed, particularly in the basic materials and chemical subsector. This phenomenon indicates the presence of factors influencing reporting timeliness.
Objective – This study aims to analyze the effect of profitability, firm size, and firm age on the timeliness of financial reporting in basic materials and chemical subsector companies listed on the Indonesia Stock Exchange during the 2021-2024 period.
Design / Methodology / Approach – This study employs a quantitative approach using secondary data
obtained from company financial statements. The sampling technique used is purposive sampling,
resulting in 48 companies with a total of 192 observations. The data were analyzed using logistic regression with the assistance of IBM SPSS version 27.
Findings – The results indicate that profitability and firm size have a positive and significant effect on
the timeliness of financial reporting, while firm age does not have a significant effect.
Research Implication – This study implies that companies need to improve financial performance and
strengthen reporting systems to enhance the timeliness of financial reporting. Additionally, the findings
can serve as a consideration for investors in assessing corporate transparency.
Limitations – This study is limited to three independent variables and focuses only on the basic
materials and chemical subsector during the 2021-2024 period. Future research is recommended to
include additional variables and expand the research scope.