PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

This research aims to test empirical evidence about the influence of profitability, liquidity, leverage, company size and company age on the timeliness of financial reporting. The population in this research is Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2022, totaling 61 companies. The sampling technique was purposive sampling, obtaining a sample of 49 companies. This type of research is associative, and the data used is secondary data. This research uses the logistic regression method with the Eviews 12 tool. The results of this research show that profitability, liquidity and company age influence the timeliness of financial reporting. Meanwhile, leverage and company size have no effect on the timeliness of financial reporting.