Pengaruh Profitabilitas, Likuiditas, Opini Audit, Ukuran Perusahaan dan Solvabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Abstract

This study aims to determine the effect of profitability, liquidity, audit opinion, company size, and solvency on the timeliness of financial report submission (a study of healthcare companies listed on the Indonesia Stock Exchange in 2022- 2024). The sample of this study was obtained using a purposive sampling technique, resulting in 18 companies as samples with a research period of 2022- 2024. Therefore, the data used in this study is secondary data. The data analysis method uses multiple linear regression analysis tools and classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. Hypothesis testing is carried out using t-tests, f-tests, and determination (R²) with the help of the Statistical Product and Service Solution (SPSS) version 26 program. In this study, it was found that profitability, liquidity, and company size affect the timeliness of financial report submission Audit opinion diversity and solvency do not affect the timeliness of financial report submission.