DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN DAN PROFITABILITAS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BEI PERIODE 2022-2025

Abstract

The obligation to submit financial statements in a timely manner is a requirement established by the Financial Services Authority for all public companies. Compliance with this obligation reflects both a form of communication and corporate accountability in conveying financial information to stakeholders. Failure to meet this requirement may result in administrative sanctions. Accordingly, this study aims to analyze and examine the impact of firm size and leverage on the timeliness of financial reporting, with profitability serving as a moderating variable. This study employs a quantitative approach utilizing secondary data derived from companies’ annual financial reports. The research population comprises all companies in the consumer cyclicals listed on the Indonesia Stock Exchange during the 2022-2025 period. The sample was selected using a puposive sampling technique based on estabilished criteria. Data analysis involved classical assumption tests specifically multicollinearity and normality tests, followed by an analysis of the coefficient of detrmination, structural equation analysis, and hypothesis testing using SmartPLS 3.0 software. The results indicate that firm size has a negative but insignificant effect on the timeliness of financial reporting. Leverage has a positive but insignificant effect on the timeliness of financial reporting. Furthermore, profitability was found to positively and significantly strengthen the effect of firm size on the timeliness of financial reporting. Conversely, the moderating effect of profitability on the relationship between leverage and the timeliness of financial reporting was found to be negative but insignificant.