Image of Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Komisaris Independen Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
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Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Komisaris Independen Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

This research aims to determine the influence of profitability variables, company size, independent commissioners, and audit opinion on the timeliness of financial reporting in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research method uses quantitative methods. by using secondary data in the form of financial reports found on the official website www.idx.co.id. The population of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange is 125 companies. This sample selection used a purposive sampling method. The sample selected in this research was 46 companies selected based on predetermined criteria with a period of 3 years so that the total data was 138. The analysis method used WarpPLS 8.0. The research results show that profitability has no effect on the timeliness of financial reporting with a significance level of 0.137 > 0.05. Company size influences the timeliness of financial reporting with a significance level of 0.005 <
0.05. Independent Commissioners have no effect on the timeliness of financial reporting with a significance level of 0.480 > 0.05. Audit Opinion influences the timeliness of financial reporting with a significance level of 0.015 < 0.05.
Keywords: Profitability, Company Size, Independent Commissioners, Audit Opinion, and Timeliness of Financial Reporting

Ketersediaan
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Perpustakaan Universitas Riau 2002112631
2002112631
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112631
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112631
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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