Image of Pengaruh Ukuran Perusahaan, Public Ownership, Opini Audit Dan Fee Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan ( Studi Empiris Pada Perusahaan Concumer Cyclicals Yang Terdaftar Di Bei Periode 2021-2023)
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Pengaruh Ukuran Perusahaan, Public Ownership, Opini Audit Dan Fee Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan ( Studi Empiris Pada Perusahaan Concumer Cyclicals Yang Terdaftar Di Bei Periode 2021-2023)

ABSTRACT
This research was conducted to analyze company size, public ownership, audit opinion and audit fees on the timeliness of submitting financial reports to consumer cyclical companies listed on the IDX for the 2021-2023 period. The data used in this research is secondary data from the company's annual financial reports. The sample in this research was obtained using a purposive sampling method, using several criteria to obtain a sample of 88 companies and measuring the timeliness of submitting financial reports using dummy variables. Hypothesis testing was carried out using logistic regression analysis using the SPSS ver.25 program. The results of this research provide evidence that public ownership and audit opinion influence the timeliness of submitting financial reports. However, there is no evidence that company size and audit fees affect the timeliness of submitting financial reports.
Keywords: company size, public ownership, audit opinion, audit fee, and timeliness of submission of financial reports.

Ketersediaan
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Perpustakaan Universitas Riau 2102110310
2102110310
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Informasi Detail
Judul Seri
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No. Panggil
2102110310
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102110310
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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