Molina, Veby Anika (2024) Pengaruh Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Publik Terhadap Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2020-2022. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the influence of profitability, company size and public ownership variables on the timeliness of publication of financial reports in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study was 86 mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique to obtain 40 companies that met the research criteria during the 2020-2022 time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the profitability and public ownership variables significantly influence the timeliness of the publication of financial reports. The company size variable does not have a significant effect on the timeliness of financial report publication. Simultaneously, the variables profitability, company size and public ownership have a significant effect on the timeliness of financial report publication.

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