Image of Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Reputasi Kap Sebagai Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Periode 2016-2020)
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Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Reputasi Kap Sebagai Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Periode 2016-2020)

ABSTARCT
This study aims to examine and analyze: (1) The effect of profitability on the timeliness of financial reporting, (2) The effect of solvency on the timeliness of financial reporting, (3) The effect of firm size on the timeliness of financial reporting, (4) The effect of profitability on the timeliness of financial reporting with KAP's reputation as moderation, (5) The effect of solvency on timeliness of financial reporting with KAP's reputation as moderation, (6) The effect of company size on timeliness of financial reporting with KAP's reputation as moderation.
The population in this study are companies listed on the Indonesia Stock Exchange in 2016-2020. In this study, the samples obtained were 200 samples using purposive sampling method. This study uses secondary data obtained from the financial statements and annual reports of companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results showed that profitability and company size did not affect the timeliness of financial reporting, while solvency did affect the timeliness of financial reporting. Interaction tests using Big Four KAP samples show that KAP reputation does not succeed in moderating the relationship between profitability, solvency and company size on the timeliness of financial reporting. Meanwhile, interaction tests using all KAPs and Non Big Four KAPs succeed in moderating the relationship between solvency and timeliness of financial reporting. , but failed to moderate the relationship between profitability and firm size with the timeliness of financial reporting.
Keywords: Profitability, Solvability, Company Size, KAP Reputation Timeliness of
Financial Reporting.

Ketersediaan
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Perpustakaan Universitas Riau 1802113151
1802113151
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802113151
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802113151
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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