Main Article Content
Abstract
This study analyzes factors affecting the timeliness of financial reporting in food and beverage companies listed on the Indonesia Stock Exchange from 2020–2024. Timely reporting is vital for transparency and investor decision-making, yet delays persist. The study examines the influence of profitability, leverage, liquidity, and company age using data from 30 companies (150 firm-year observations) analyzed with logistic regression via SPSS 25. Results show profitability and leverage negatively affect timeliness, indicating that profitable and highly leveraged firms tend to delay reporting. Liquidity shows no significant impact, while company age positively affects timeliness older firms are more compliant. The findings reveal that financial performance and firm characteristics influence reporting discipline, offering implications for regulators, auditors, and managers to improve compliance and enhance corporate governance practices