IJSRP, Volume 13, Issue 2, February 2023 Edition [ISSN 2250-3153]
Della Ayu Febriana, Erma Setiawati
The purpose of this study was to examine the effect of profitability, firm size, operating complexity and leverage on the timeliness of financial statement submission. This study uses a purposive sampling method, in manufacturing companies in the consumption industry sector listed on the various industrial Exchange in 2018-2021. This study uses multiple linear regression with the analytical techniques used are classical assumption test, model feasibility test and hypothesis testing (t test). The results of this study indicate that the profitability and firm size variable has a positive effect on the timeliness of financial statement submission, while the operating complexity and leverage variables have a negative effect on the timeliness of financial statement submission.