PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

(STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2023)

Abstract

This study examines the effect of liquidity and ownership structure on the timeliness of financial report submission with firm size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2018-2023. The research population consists of 93 companies. 33 property and real estate companies listed on the Indonesia Stock Exchange were used as research samples. The analysis techniques used in this study include descriptive statistics, logistic regression analysis, model feasibility test, overall model test, determination test (R²), T test, and moderation regression analysis with the help of the Statistical Package for the Social Sciences (SPSS) version 20 program. The results showed that liquidity has a positive and significant effect, while ownership structure has a negative and insignificant effect on the timeliness of financial report submission. Firm size is able to moderate liquidity on the timeliness of financial report submission, and Firm size is not able to moderate ownership structure on the timeliness of financial report submission.