The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

Penelitian ini dilakukan untuk menemukan bukti empiris tentang faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan. Faktor-faktor yang diuji dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, opini audit, leverage, likuiditas, umur perusahaan. Penelitian ini menggunakan metode kuantitif. Adapun purpose sampling dipilih sebagai teknik pengambilan sampelnya. Populasi dalam penelitian ini adalah Laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2020. Penelitian ini terdiri dari 536 populasi dan melalui kriteria yang ditentukan terpilih 501 perusahaan sebagai sampel. Dari data yang sudah terkumpul kemudian diuji dengan menggunakan regresi logistic pada tingkat signfikan 5 persen. Hasil penelitian ini menunjukkan bahwa profitabilitas dan umur perusahaan berpengaruh secara signifikan terhadap ketepatan waktu penyampaian laporan keuangan
perusahaan, sedangkan ukuran perusahaan, opini audit, leverage dan likuditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur yang tedaftar di Bursa Efek Indonesia tahun 2017 – 2020.

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth.
The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA).
The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.