ANALISIS PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN UNTUK MENJAMIN KETEPATAN WAKTU PELAPORAN KEUANGAN (Perusahaan Manufaktur Yang Terdaftar BEI 2021-2023)

This study examines the effects of profitability, company size, and company age on the timeliness of financial reporting in manufacturing firms listed on the Indonesia Stock Exchange (IDX) for 2021–2023. Using logistic regression, results indicate that profitability has a significant positive effect, company size has a significant negative effect, and company age is not significant. The findings support signaling theory, highlighting that firms with positive performance tend to report promptly. The study provides guidance for management and regulators to enhance transparency and accountability.