Profitability, Firm Size, and Timeliness of Financial Reporting: Empirical Evidence from the Property and Real Estate Sector
DOI:
https://doi.org/10.58192/ebismen.v5i2.4372Keywords:
Profitability, Company Size, Timeliness of Financial ReportingAbstract
This study aims to examine the impact of profitability and firm size on the timeliness of financial reporting in property and real estate firms listed on the Indonesia Stock Exchange from 2021 to 2024. A quantitative approach was employed, utilizing secondary data from annual financial reports. The sample method employed was purposive sampling, yielding 58 companies and a cumulative total of 232 observations. Binary logistic regression analysis was performed with SPSS 25. The results indicate that profitability has a positive and significant impact on the timeliness of financial reporting, whereas firm size does not have a significant effect. However, when considered together, profitability and firm size jointly influence reporting timeliness. These findings suggest that more profitable firms are more likely to submit their financial statements promptly. Consequently, corporations must enhance financial performance and reporting management efficacy to sustain investor confidence and adhere to capital market laws. This study is constrained by the independent variables employed, specifically profitability and firm size, and hence cannot fully elucidate all aspects affecting the timeliness of financial reporting. Moreover, constraints are present about the research subjects and the timeframe addressed.
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