ARINDYA, DEVINA PUTRI (2021) PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN, DAN OPINI AUDITOR TERHADAP TIMELINESS PENYAMPAIAN LAPORAN KEUANGAN. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This study aims to prove the effect of profitability, leverage, ownership structure, and auditor's opinion on the timeliness of financial reporting. This study also uses
control variables in the form of company size and company age. This type of research is quantitative research with a causal approach. The population of this study are non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample of this research is non-primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2017
2019 with a total sample of 66 companies. The data analysis method used is logistic regression analysis using the Statistical Package for the Social Sciences (SPSS) 20
software. The results of this study indicate that leverage has a negative effect on the timeliness of financial reporting. Meanwhile, profitability, ownership structure,
and auditor's opinion have no effect on the timeliness of financial reporting. This can be due to high profitability is not enough to form a good corporate image for
companies in the non-primary consumer goods sector. Meanwhile, timeliness cannot be determined from the percentage of share ownership by a large public,
but also requires good management performance and supervision so that financial reports can be submitted on time. Obtaining an auditor's opinion other than an
unqualified opinion also cannot be used as a reason for companies to delay the submission of financial statements because this information is still needed by
stakeholders, regardless of the type of opinion obtained. Non-primary consumer goods sector companies with high leverage indicate that the company has a high
risk of default, so this can give a bad image for the company. Theoretically, this research is able to confirm compliance theory. Practically, timeliness of financial
reporting can give a good impression or image of a company in the non-primary consumer goods sector.
Keywords: Timeliness of financial reporting, profitability, leverage, ownership structure, auditor opinion.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:25 |
| Last Modified: | 25 Oct 2024 02:25 |
| URI: | http://repository.machung.ac.id/id/eprint/290 |
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