Pengaruh Ukuran Perusahaan, Leverage, dan Kualitas Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Abstract

This research aims to analyze the influence of company size, leverage and audit quality on the timeliness of submitting financial reports in real estate property sector companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study was 75 companies with a sampling technique using purposive sampling. This research used a sample of 49 companies and a total sample of 147 samples with 3 years of observation. The research method uses logistic analysis. The research results show that company size, leverage and audit quality have no effect on the timeliness of submitting financial reports.