PENGARUH LEVERAGE KEUANGAN, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN ( Setudi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia )

Abstract

This study aims to examine the effect of financial leverage, liquidity, profitability, company size on the timeliness of financial reporting specifically on real estate and property companies listed on the Indonesian stock exchange. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange within a period of 5 years (2013-2017). The total population in this study were 170 (34 companies x 5 years = 170). This study uses secondary data, the analytical method used in this study is the logistic regression analysis model. The results of this study show (1) financial leverage negatively affects the timeliness, this supports signal theory, while the variables liquidity,profitability, company size do not affect the timeliness of financial reporting.