Penagruh Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Food And Beverage Yang Terdaftardi Bursa Efek Indonesia Periode 2018-2020)

Abdillah, Muhammad Mirza (2022) Penagruh Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Food And Beverage Yang Terdaftardi Bursa Efek Indonesia Periode 2018-2020). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of profitability, leverage and institutional on the timeliness of financial report subsmission. Meanwhile, the independent variables are profitability (ROA), leverage (DER), and institutional ownership (KI). The population in this study is the food an beverage sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling method used was purposive sampling method in oreder to obtain 25 companies. The total data processed in this study were 75 data. The type of data used is secondary data in the form of annual financial reports for companies in the food and beverage listed on the Indonesia Stock Exchange for the period 2018-2020. The data analysis method used in this study is logistic regression with a significance level of 5%. The result of this study that profitability (ROA), leverage (DER), and institutional ownership (KI) have no significant effect on timeliness of financial report subsmission of food and beverage companies listed on the Indonesia Stock Exchange.

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