Timeliness for Submitting Financial Statements to Mining Companies in Indonesia

The purpose of this study to find out empirically the effect firm size on timeliness submission financial statements, with profitability as a moderating variable. This uses quantitative approach using secondary data. sample was selected by purposive sampling from population mining sector companies listed IDX starting in 2019 – 2021. hypothesis tested SPSS program moderated regression analysis technique. results indicate that company doesn’t have affects and does strengthen or weaken statements. Based research results, further can add age. study, variable age company. Because is consideration for investors when investing their capital, an older develop skills collecting, processing, producing information needed. Then will increasingly impact submitting Keywords: Firm Size, Mining Companies, Profitability, Submission Financial Statements, Timeliness.