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                <text>Anteseden Ketepatan Waktu Menyampaikan Laporan Keuangan Pada Perusahaan Manufaktur</text>
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                <text>Anteseden ketepatan waktu dalam menyampaikan laporan keuangan merupakan faktor-faktor atau kondisi-kondisi tertentu yang berkontribusi pada kemampuan sebuah perusahaan untuk secara konsisten dan tepat waktu menyusun dan menyampaikan laporan keuangan. Dengan kata &#13;
lain, estasinya atau elemen-elemen tersebut memiliki dampak pada kepatuhan perusahaan &#13;
terhadap tenggat waktu penyampaian laporan keuangan. Penelitian ini bertujuan untuk menguji &#13;
pengaruh ukuran perusahaan, solvabilitas dan likuiditas terhadap ketepatan waktu penyampaian &#13;
laporan keuangan. Populasi dalam penelitian ini adalah tipe perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai dengan 2020. Sampel dalam penelitian sampel sebanyak 700 data observasi. Regresi logistik digunakan untuk pengujian hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap ketepatan waktu melaporkan laporan keuangan, sedangkan solvabilitas dan likuiditas tidak berpengaruh &#13;
terhadap ketepatan waktu melaporkan laporan keuangan.</text>
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                <text>Arini Pratiwi Abbas, Hartaty Hadady, Muhsin N. Bailusy, Irfandi Buamonabot</text>
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                <text>https://journal.stiem.ac.id/index.php/jurman/index</text>
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                <text>STIE Muhammadiyah Palopo</text>
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                <text>Desember 2023</text>
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                <text>Sri Wahyuni</text>
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                <text>E-ISSN: 2684-7841 | P-ISSN: 2339-1510</text>
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