DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN INFRASTRUKTUR DI INDONESIA PERIODE 2020–2023
DOI:
https://doi.org/10.24252/iqtishaduna.v7i3.65630Abstrak
Abstract
This study examines the determinants of the timeliness of financial statement submission among infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using agency theory as the main theoretical framework, this study analyzes whether profitability, firm size, public ownership, and institutional ownership influence the probability of companies submitting their financial reports on time. The study employs a binary logistic regression model using panel data from listed infrastructure firms. The empirical results show that profitability has a positive and significant effect on reporting timeliness, while firm size, public ownership, and institutional ownership do not significantly affect reporting timeliness. These findings indicate that financial incentives rather than ownership structure play a more dominant role in encouraging management to comply with reporting deadlines. This research contributes to the literature by providing sector-specific evidence from the Indonesian infrastructure industry.
Keywords: Timeliness, Financial Reporting, Profitability, Ownership Structure, Infrastructure Sector, Indonesia.
Abstrak
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian laporan keuangan perusahaan subsektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Dengan menggunakan kerangka teori agensi, penelitian ini menguji pengaruh profitabilitas, ukuran perusahaan, kepemilikan publik, dan kepemilikan institusional terhadap ketepatan waktu pelaporan keuangan. Metode analisis yang digunakan adalah regresi logistik biner karena variabel dependen bersifat dikotomi (tepat waktu atau tidak tepat waktu). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan, sedangkan ukuran perusahaan, kepemilikan publik, dan kepemilikan institusional tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa insentif kinerja keuangan lebih dominan dibandingkan mekanisme kepemilikan dalam mendorong kepatuhan terhadap regulasi pelaporan.
Kata kunci: Ketepatan waktu, Laporan keuangan, Profitabilitas, Struktur kepemilikan, Infrastruktur.
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