THE EFFECT OF PROFITABILITY AND INTELLECTUAL CAPITAL ON FINANCIAL REPORTING TIMELINESS IN LQ45 COMPANIES
DOI:
https://doi.org/10.30998/q5b1s021Keywords:
Financial Reporting Timeliness, Intellectual Capital, Profitability, LQ45 Companies, Indonesia Stock Exchange (IDX)Abstract
Timeliness of financial reporting constitutes a fundamental pillar of corporate transparency and market efficiency, and is therefore frequently linked to firms’ financial and intangible performance indicators. Departing from this premise, the present study critically examines the extent to which profitability and intellectual capital influence the timeliness of financial reporting among companies included in the LQ45 index of the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Adopting a quantitative research design, the study utilizes secondary data derived from the annual reports of 27 firms selected through purposive sampling and applies descriptive statistical analysis alongside logistic regression using SPSS 25. The empirical findings demonstrate that profitability does not exert a statistically significant influence on reporting timeliness, thereby challenging conventional assumptions that financially stronger firms are inherently more punctual in disclosure. Conversely, intellectual capital is found to have a statistically significant negative effect, indicating that higher levels of intellectual capital are associated with an increased likelihood of reporting delays. These results offer a critical contribution to the discourse on financial reporting timeliness by underscoring the complex role of intangible assets and by providing salient insights for managers, regulators, and investors in anticipating and interpreting disclosure delays among leading Indonesian corporations
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