Effect of Profitability, Company Age, Company Size and Public Ownership on The Timeliness of Financial Statement Publication

The main objective of this study seeks to determine the effect of profitability, company age, company size, public ownership on the timeliness of financial statement publication. This research uses food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling and obtained 78 company samples. The results of this study show that profitability affects the timeliness of financial statement publication, company age affects the timeliness of financial statement publication, company size negatively affects the timeliness of financial statement publication, and public ownership affects the timeliness of financial statement publication. This research is to learn more about what causes delays in the publication of financial statements in companies.