Putri, Razita Hervina (2026) Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Bidang Industri Di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The timeliness of financial statement submission reflects corporate compliance in delivering relevant financial information according to regulatory deadlines. This study aims to examine the effect of liquidity, profitability, and leverage on the timeliness of financial reporting in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample consists of 71 companies with 284 observations over four years. This research employs a quantitative approach using secondary data derived from annual financial reports accessed through the IDX official website. Data analysis was conducted using binary logistic regression with the assistance of IBM SPSS Statistics software. The findings reveal that liquidity and profitability have a significant positive effect on the timeliness of financial statement submission, indicating that companies with higher liquidity levels and profits tend to report more promptly. In contrast, leverage shows a significant negative effect, suggesting that higher debt levels are associated with reporting delays. These results highlight the importance of effective management of current assets and capital structure to enhance corporate credibility and maintain investor confidence in the capital market. Keywords : Timeliness, Liquidity, Profitability, Leverage, Industrial Sector, IDX
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Razita Hervina Putri |
| Date Deposited: | 13 Apr 2026 02:41 |
| Last Modified: | 13 Apr 2026 02:41 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14130 |
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