Pengaruh Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Dalam Pelaporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

erika dwi liyanti; m. nurrasyidin, se., m.si. ; ; rito, s.e., ak., m.si,,ca;

In this research, the method of explanation is used. The variables studied were independent variables, namely profitability, liquidity and company size, while the dependent variable was the timeliness of financial reporting. The population of this research is mining companies listed on the Indonesia Stock Exchange in 2015-2019, while the sampling technique used is purposive sampling. The total sample of the study in accordance with the criteria of the researcher during the 2015-2019 period was 30 samples. Data processing and analysis techniques used are accounting analysis, descriptive statistical analysis, logistic regression analysis and the coefficient of determination.
Data processing used SPSS 24 and obtained a logistic regression equation, namely Ln (KW / 1-KW) = -5,997 + 0,003 X1 + 0,007 X2 + 0,000 X3 + e. The test results show that the profitability variable partially affects the timeliness of financial reporting with a significant value of 0.036 <0.05. Liquidity partially affects the timeliness of financial reporting with a significant value of 0.014 <0.05. Company size partially has no effect on timeliness in financial reporting with a significant value of 0.814> 0.05. Profitability, liquidity and firm size variables simultaneously influence timeliness in financial reporting with a significance level of 0.001 <0.05. The ability of the independent variable to