Article
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 1 (2025), hlm. 116–125
Abstrak
This study aims to test and analyze the effect of liquidity and profitability on the timeliness of submitting financial reports on banking companies listed on the Bursa Efek Indonesia. The sample in this study amounted to 37 banking companies listed on the Bursa Efek Indonesia. The data collection method uses documentation. Data analysis using multiple linear regression analysis methods. The results of this study indicate that (1) liquidity affects the timeliness of submitting financial reports on banking companies listed on the Bursa Efek Indonesia. (2) profitability affects the timeliness of submitting financial reports on banking companies listed on the Bursa Efek Indonesia. (3) liquidity and profitability simultaneously (together) affect the timeliness of submitting financial reports on banking companies listed on the Bursa Efek Indonesia.