Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024

Abstract

Background – The timeliness of financial reporting is a crucial aspect in ensuring corporate transparency
and accountability in the capital market. Regulations regarding the obligation to submit financial reports
have been established by the relevant authorities. Reporting delays are still observed, particularly among
property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period.
This condition indicates that the level of corporate compliance with financial reporting regulations has not
been optimal. The relevance of information for stakeholders may decrease due to such delays.
Objective – This study aims to analyze the effect of profitability, leverage, and firm size on the timeliness
of financial reporting in property and real estate companies listed on the Indonesia Stock Exchange during
the 2021–2024 period.
Design / Methodology / Approach – A quantitative approach is employed in this study using secondary
data in the form of companies’ annual financial statements. The purposive sampling technique resulted in
45 companies as samples with a total of 180 observations. Data analysis was conducted using logistic
regression with the assistance of SPSS version 27.
Findings – The results show that profitability has a positive and significant effect on the timeliness of
financial reporting. Leverage has a negative and significant effect on the timeliness of financial reporting.
Firm size has a positive and significant effect on the timeliness of financial reporting.
Research Implication – The findings contribute to the development of literature in the field of financial
management. The results may serve as a consideration for company management in improving the quality
of financial reporting. The information generated is also beneficial for investors in assessing corporate
transparency and credibility.
Limitations – This study is limited to the variables of profitability, leverage, and firm size, and focuses
only on the property and real estate sector during the 2021–2024 period. Future research is recommended
to include additional variables and expand the scope of sectors examined.