The Effect of Profitability, Audit Opinion, Firm Size, and Leverage on the Timeliness of Financial Reporting in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2022–2024 Period
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Abstract
Timely financial reporting provides relevant information for economic decision-making, yet reporting delays remain a concern in capital markets. This study examines the associations of profitability, audit opinion, firm size, and leverage with financial reporting timeliness among manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. A quantitative approach used secondary data comprising 303 firm-year observations, analyzed through logistic regression in SPSS. Profitability and audit opinion exhibited statistically significant associations with reporting timeliness, whereas firm size and leverage did not show significant associations within the sample. These findings identify financial performance and audit opinion as relevant correlates of timely reporting in the companies examined. The study contributes empirical evidence on financial reporting timeliness in Indonesia’s manufacturing sector and offers practical implications for corporate managers monitoring financial performance and audit processes, as well as investors evaluating corporate reporting practices. The results also provide a basis for further research on the determinants of timely financial reporting.
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