Published: 2025-02-04

Determinasi Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar di BEI Periode 2021-2023

DOI: 10.35870/jemsi.v11i1.3722

Ni Putu Gita Anggraestarni Dharma, Riswan
  • Ni Putu Gita Anggraestarni Dharma: Universitas Bandar Lampung , Indonesia . image/svg+xml
  • Riswan: Universitas Bandar Lampung , Indonesia . image/svg+xml
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Abstract

This study aims to analyze the effect of financial performance as measured by Return On Asset (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on the timeliness of financial reporting in 14 Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sampling method used was purposive sampling, and data analysis was carried out using logistic regression. The results of the study indicate that ROA, ROE, and NPM significantly affect the failure to fulfill the time of financial reporting. The timeliness of financial reporting is important to maintain the trust of investors and other stakeholders. This study contributes to the literature on the effect of financial performance on corporate reporting in reporting, as well as providing insight for corporate management to improve transparency and accountability through timely reporting.

Keywords

ROA ; ROE ; NPM and Timeliness

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How to Cite

Dharma, N. P. G. A., & Riswan. (2025). Determinasi Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar di BEI Periode 2021-2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(1), 534-543. https://doi.org/10.35870/jemsi.v11i1.3722
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 1 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Ni Putu Gita Anggraestarni Dharma
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Jalan Zainal Abidin Pagar Alam No. 26, Labuan Ratu, Kedaton, 35142, Bandar Lampung, Indonesia.

Riswan
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Jalan Zainal Abidin Pagar Alam No. 26, Labuan Ratu, Kedaton, 35142, Bandar Lampung, Indonesia.

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