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THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING

Authors: null Euis Ratnasari; null Nurahmelia Putri; null Soedjatmoko Soedjatmoko;

THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING

Abstract

This study aims to analyze the influence of profitability and liquidity on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Profitability is measured using the return on assets (ROA) ratio, while liquidity is measured by the current ratio. This study is a quantitative study, the number of company samples is 30 samples from 10 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for a period of 3 years, namely 2021-2023. This study uses secondary data obtained through the company's annual report. Data analysis uses logistic regression tests, several tests, namely, descriptive statistics, classical assumption tests (multicollinearity test), logistic regression analysis of regression model feasibility (geometry of fit), testing the whole model (overall model fit), classification matrix and hypothesis test (determination coefficient test (Nagelkerke R square), T test (partial test) and F test (simultaneous test). The results of the data analysis show that partially and simultaneously the profitability and liquidity variables have no effect on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold