The Influence of Profitability, Leverage, and Company Size on the Timeliness of Financial Report Submission (A Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2024)
Keywords:
Profitability, Leverage, Company Size, Time Of Financial Report Submission, Property And Real Estate Sector CompaniesAbstract
The property and real estate sector in the economy, encompassing various activities related to the ownership, development, management, leasing, and sale of land and buildings. The property and real estate sector faces several challenges, including high land and development costs, and conditions such as inflation and interest rates. Several companies in the property and real estate sector have experienced delays in submitting their financial reports. IDX announced 46 issueror listed companies that did not submit interim financial reports for the period ending September 30, 2024, and did not pay the fine for late submission of financial reports until January 29, 2025. The IDX has issued a third written warning and an additional fine of IDR 150 million, but as of the 91st calendar day after the deadline, the issuers concerned have not fulfilled their obligations, so the IDX decided to suspend trading of these companies. The purpose of this study is to determine the effect ofprofitability, leverageand company size on the timeliness of financial report submission in Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2016-2024. The type of research used in this study is qualitative research. Data were obtained from company financial reports, with the research finding a significant and positive effect on profitability and company size on the timeliness of financial reporting in property and real estate companies listed on the Indonesia Stock Exchange from 2016 to 2024. Meanwhile, leverage had no significant and negative effect on property and real estate companies listed on the Indonesia Stock Exchange from 2016 to 2024
References
Agus Irfani. (2020). Manajemen Keuangan Dan Bisnis : Teori Dan Aplikasi. Gramedia Pustaka Utama.
Agustina, D., & Rahmawati, M. I. (2023). Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 12(1), 1–15.
Fahmi, I. (2020). Pengantar Manajemen Keuangan. Alfabeta.
Ghozali, I. (2019). Aplikasi Analisis Multivariate. Universitas Diponegoro.
Handayani, L., Danuta, K. S., & Nugraha, G. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(1), 96. https://doi.org/10.33087/eksis.v12i1.240
Hery. (2015). Analisis Laporan Keuangan. accounting.
Kasmir. (2020). Manajemen keuangan (Edisi revisi). Raja Grafindo.
Mochtar, R. A. F. (2022). Pengaruh Profitabilitas, leverage, ukuran perusahaan dan likuiditas terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan pertambangan yang terdaftar di BEI 2016-2016. Valuta, 8(1), 1–23.
Munawir. (2014). Analisis Laporan Keuangan. liberty.
Nurkholisah, S. (2024). Ukuran Perusahaan , dan Umur Perusahaan Terhadap Ketepatan Waktu ( Timeliness ) Pelaporan Keuangan ( Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2016 – 2022 ). VJRA, 12(2), 115–124.
Nyale, H. Y., & Gultom, H. R. (2024). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal Lentera Bisnis, 13(2), 695. https://doi.org/10.34127/jrlab.v13i2.1052
Pulwaka, R. (2024). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Opini Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 7(1). https://doi.org/10.30596/jakk.v7i1.19271
Putri, D. A. (2021). Pengaruh Profitabilitas, Laverage, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik (Kap) Dan Komite Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei). Pharmacognosy Magazine, 6(1), 90–106.
Riyanto. (2019). he Effect of Compensation, Work Environment and Training On Employees Performance of Politeknik LP3I Jakarta.
Salihi, S. S., Rasit, & Jamidin. (2023). Pengaruh Profitabilitas Dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Di Bursa Efek Indonesia (BEI). JAK: Jurnal Akuntansi Dan Keuangan, 8(1), 30–43.
Santika, D., & Nuswandari, C. (2021). Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, dan Reputasi KAP Terhadap Ketepatan Waktu Pelaporan Keuangan. Ekonomis: Journal of Economics and Business, 5(2), 350. https://doi.org/10.33087/ekonomis.v5i2.338
Setiawati, E., Putri, E., & Devista, N. D. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 7(1), 56. https://doi.org/10.35906/jep01.v7i1.749
Sugiyono. (2021). Metode Penelitian Kuantitatif. Alfabeta.
Sujarweni, V. W. (2019). Analisis Laporan Keuangan Teori, Aplikasi, Dan. Hasil Penelitian. Pustaka Baru Press.
Suwardika & Mustanda. (2017). Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Properti. E-Jurnal Manajemen Universitas Udayana, 6(3), 1248–1277.
Tarisa, R., & Suwarno, A. E. (2024). The Effect Of Public Ownership, Profitability, Company Size, And Leverage On The Timeliness Of Financial Statement Submission. Management Studies and Entrepreneurship Journal, 5(1), 649–659. http://journal.yrpipku.com/index.php/msej
Veronika, A. (2019). Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 10(2).
Wardana, I. P. K. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan. Value : Jurnal Manajemen Dan Akuntansi, 18(9), 819–832.
Yumiyant, D. (2024). Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2022. JATAMA: Jurnal Akuntansi Pratama, 1(3), 1–14.
