PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Pada Perusahaan Consumer Cyclical di Bursa Efek Indonesia Periode 2019-2022)

ASTINA, CHIKA (2025) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Pada Perusahaan Consumer Cyclical di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The study aims to empirically prove the level of influence between independent and dependent variables. The object of this research is consumer cyclical companies listed on the Indonesia Stock Exchange from 2019 to 2022. This research uses a quantitative method with purposive sampling, and the final sample size suitable for this study consists of 412 samples. The variables in this research include company size, profitability, liquidity, and leverage as independent variables, and timeliness of financial reporting as the dependent variable. The analytical technique used is logistic regression analysis with SPSS version 25. The results indicate that profitability, measured by Return on Assets (ROA), has a significant impact on the timeliness of financial reporting, while company size, measured by total assets, liquidity, measured by the Current Ratio (CR), and leverage, measured by the Debt to Equity Ratio (DER), do not significantly affect the timeliness of financial reporting for consumer cyclical companies listed on the Indonesia Stock Exchange from 2019 to 2022. Keywords: Timeliness of Financial Reporting, Firm Size , Profitability, Liquidity, Leverage. Penelitian ini bertujuan untuk membuktikan secara empiris tingkat keberpengaruhan antara variabel independen terhadap variabel dependen. Objek penelitian adalah perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penelitian menggunakan metode kuantitatif dengan metode purposive sampling dengan jumlah sampel akhir yang layak dijadikan sampel penelitian adalah 412 sampel. Variabel penelitian meliputi ukuran perusahaan, profitabilitas, likuiditas, dan leverage sebagai variabel independen, serta ketepatan waktu pelaporan keuangan sebagai variabel dependen. Teknik analisis yang digunakan adalah analisis regresi logistik dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa profitabilitas yang diukur dengan Return On Asset (ROA) berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan, sedangkan ukuran perusahaan yang diukur dengan total aset, likuiditas yang diukur dengan Current Ratio (CR), dan leverage yang diukur dengan Debt to Equity Ratio (DER) tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan pada perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Kata kunci : Ketepatan Waktu Pelaporan Keuangan, Ukuran Perusahaan, Profitabilitas, Likuiditas dan Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 069
NIM/NIDN Creators: 43219120083
Uncontrolled Keywords: Ketepatan Waktu Pelaporan Keuangan, Ukuran Perusahaan, Profitabilitas, Likuiditas dan Leverage
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 110 Metaphysics/Metafisika > 115 Time/Waktu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 18 Mar 2025 06:29
Last Modified: 18 Mar 2025 06:29
URI: http://repository.mercubuana.ac.id/id/eprint/94979

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