PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris Sektor Properti dan Real Estate Yang Terdaftar Di BEI Periode 2019-2021)

Penelitian dengan menggunakan metode kuantitatif deskriptif memakai alat analisis data SPSS (Statistical Program for Social Science) versi IBM 23, untuk mengukur ketepatan waktu sebagai variabel terikat, profitabilitas, likuiditas,
uuran perusahaan sebagai variabel bebas. Metode pengambilan sampel non probability sampling jenis purposive sampling, maka didapat sampel selamaperiode penelitian sebanyak 33 dari 11 perusahaan.
Hasil penelitian ini menujukkan bahwa profitabilitas dan likuiditas tidak berpengaruh secara signifikan terhadap ketepatan waktu, sedangkan ukuran perusahaan berpengaruh secara signifikan terhadap ketepatan waktu penyampaian
laporan keuangan. Selain itu variabel bebas berpengaruh signifikan secara simultan terhadap ketepatan waktu penyampaian laporan keuangan.
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The research method used is descriptive quantitative method using data analysis tool SPSS (Statistical Program for Social Science) IBM version 23, to measure timeliness as the dependent variable, profitability, liquidity, company size as independent variables. The sampling method is non probability sampling purposive sampling type, then obtained samples during the study period as many as 33 of 11 companies.
The results of this study indicate that profitability and liquidity have no significant effect on timeliness, while company size significantly affects the timeliness of financial report submission. In addition, the independent variables have a significant simultaneous effect on the timeliness of submitting financial reports.