Abstract
This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timeliness of the publication of financial statements. Samples in this study were 48 mining company financial statements obtained by non-probability sampling technique with purposive sampling method. The analysis technique used in this research is Moderated Regression Analysis. Based on the results of the analysis it is known that the profitability variable has a positive effect on the timeliness of the publication of financial statements. Whereas solvability does not affect the timeliness of the publication of financial statements. The size of the firm is able to weaken the effect of profitability on timeliness, but can not moderate the effect of solvency on the timeliness of the publication of financial statements.
 Keywords: profitability, solvency, firm size, timeliness of financial report publication.
Highlights
PENDAHULUAN Pada era globalisasi saat ini, banyak perusahaan publik di Indonesia telah mengalami kemajuaan yang sangat pesat
This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timeliness of the publication of financial statements
Berdasarkan hasil penelitian dan simpulan, maka saran yang dapat diberikan adalah sebagai berikut: 1) Penelitian selanjutnya diharapkan dapat memperluas objek penelitian pada sektor non pertambangan atau pada penelitian seluruh perusahaan yang terdaftar di Bursa Efek Indonesia, serta penelitian selanjutnya juga menambah rentang waktu penelitian yang lebih panjang guna mendapatkan hasil penelitian yang lebih baik; 2) Penelitian ini menunjukan nilai Nagelkerke R Square yaitu sebesar 0,589, hal ini berarti bahwa variabilitas variabel dependen yang dapat dijelaskan oleh variabilitas variabel independen dalam penelitian ini adalah sebesar 58,9 persen, sedangkan sisanya sebesar 41,1 persen dijelaskan oleh variabel-variabel lain
Summary
PENDAHULUAN Pada era globalisasi saat ini, banyak perusahaan publik di Indonesia telah mengalami kemajuaan yang sangat pesat.
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