PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TIMELINESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA

ABSTRACT
The purpose of this study is to examine the variable profitability with proxy Return on Assets (ROA) and leverage with proxy Debt to Equity Ratio (DER) to timeliness with proxy total lag. This study uses Theory Signalling. The population used in this study was the manufacturing company listed on Indonesia Stock Exchange and Bursa Malaysia in 2015-2016. The samples used in Indonesia Stock Exchange as much as 271 company, in Bursa Malaysia as much as 143 company and combined Indonesia Stock Exchange and Bursa Malaysia as much as 414 company. The result obtained showed that the profability on Bursa Malaysia and combined Indonesia Stock Exchange and Bursa Malaysia not affect to total lag, while profitability on Indonesia Stock Exchange has negative affect to total lag, and leverage on Indonesia Stock Exchange, Bursa Malaysia, and combined Indonesia Stock Exchange and Bursa Malaysia not affect to total lag.
Keyword: profitability, leverage, total lag.