Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Abstract

In the digital age and amid the rapid growth of the stock market, timely publication of financial reports by companies is crucial as it serves as a guide for shareholders in their investment decisions. However, some companies fail to adhere to these schedules, potentially diminishing investor interest. The project aimed to reveal and analyze aspect influencing the accuracy concerning financial reporting timelines. Using a quantitative approach with secondary data from annual financial reports, this research focused on property and real estate sector companies listed on the Indonesia Stock Exchange from 2021-2023. Purposive sampling was employed, resulting in 26 companies meeting the selection criteria as samples. The findings, analyzed using logistic regression in SPSS 26, revealed that profitability, company age, and company size did not significantly influence compliance with financial reporting deadlines.