ANALYSIS OF THE TIMELINESS OF SUBMITTING FINANCIAL REPORTS FOR RETAIL COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR 2020-2022

Abstract

The purpose of this research is to determine the factors that influence the timeliness of submitting financial reports for retail companies listed on the Indonesian Stock Exchange in 2020 - 2022. This research uses secondary data in the form of annual financial reports obtained from the Indonesian Stock Exchange website. The data used is panel data with multiple linear regression analysis. The sample was determined using purposive sampling. The dependent variable used is the timeliness of submitting financial reports, while the independent variables used are financial performance (ROA), liquidity (CR), company size and leverage (DER). The research results show that the data is normally distributed and free from classical assumption problems. Regression analysis shows that financial performance has no effect on the timeliness of submitting financial reports. Liquidity and company size have a positive effect on the timeliness of submitting financial reports. Meanwhile, leverage has a negative effect on the timeliness of submitting financial reports. Simultaneously, profitability, liquidity, company size and leverage influence the accuracy of submitting financial reports on the Indonesian Stock Exchange.