CD Skripsi

Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage Dan Reputasi Kap Terhadap Ketepatan Waktu Pelaporan Keuangan (Timeliness) Dengan Opini Audit Sebagai Pemoderasi

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ABSTRACT
This study aims to examine and analyze the effect of profitability, firm size,
leverage, and the reputation of public accountant firm on the timeliness of
financial reporting with audit opinion as a moderating variable. This study uses
quantitative methods, with the data used are secondary data.
The population in this study are manufacturing companies in the consumer
goods industry sector listed on the Indonesia Stock Exchange in 2018-2020,
totaling 70 companies. The sampling technique in this study used the purposive
sampling technique and obtained a sample of 51 companies. Analysis technique
used is the Logistic Regression Analysis by using Moderated Regression Analysis
with SPSS version 26.
The results of this study indicate that profitability, firm size, and
reputation of public accountant firm has no an effect on the timeliness of financial
reporting. Meanwhile leverage has an effect on the timeliness of financial
reporting. Audit opinion is unable to moderate the effect of profitability, firm size,
leverage, and reputation of public accountant firm on the timeliness of financial
reporting.
Keywords: Timeliness, Profitability, Firm Size, Leverage, Reputation of Public
Accountant Firm, and Audit Opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112021

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112021

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

Daus

Versi lain/terkait

Lampiran Berkas

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