PENGARUH DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN, CURRENT RATIO, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING

Abstract

This study has several objectives including looking at the effect of debt to equity
ratio, company size, current ratio, institutional ownership, and managerial ownership
on the timeliness of financial reporting with profitability as a moderating variable in
manufacturing companies listed on the Indonesia Stock Exchange. The theory used
in this research is the Agency Theory. The population used in this study are
manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-
2017. The number of samples used in this study were 120 companies with the
technique of determining the sample was purposive sampling. Data collection is
done by the method of non-participant observation. The data analysis technique
used are Logistic Regression Analysis and Moderated Regression Analysis (MRA).
The results showed that the variables of debt to equity ratio, firm size, current ratio,
institutional ownership, and managerial ownership influence the timeliness. And the
only profitability does not moderate the current ratio against the timeliness of
financial reporting.