ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Febiana Aulia Siti Hafsah, Mohamad Zulman Hakim

Abstract


Abstrak

Penelitian ini dilakukan untuk menguji pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Kepemilikan Publik, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia. Metode Penelitian yang digunakan adalah penelitian uji hipotesis dengan menggunakan alat uji regresi linier berganda. Indikator Kriteria pengambilan sampel yang diperoleh 17 perusahaan yang telah diaudit untuk tahun buku yang berakhir pada 31 Desember 2017-2018. Hasil penelitian menunjukkan bahwa Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Publik berpengaruh secara signifikan terhadap Ketepatan Waktu Pelaporan Keuangan, sedangkan Opini Audit tidak berpengaruh siginifikan terhadap Ketepatan Waktu Pelaporan Keuangan.

Kata Kunci: Profitabilitas, Likuiditas, Ukuran Perusahaan, Kepemilikan Publik, Opini Audit dan Ketepatan Waktu Pelaporan Keuangan.

 

Abstract

This study was conducted to examine the effect of Profitability, Liquidity, Company Size, Public Ownership, and Audit Opinion on the Timeliness of Financial Reporting in Various Industry Companies listed on the Indonesia Stock Exchange. The research method used was a hypothesis test research using multiple linear regression testing. Indicator The sampling criteria obtained by 17 audited companies for the fiscal year ending December 31, 2017-2018. The results showed that Profitability, Liquidity, Company Size and Public Ownership

significantly influence the Timeliness of Financial Reporting, while Audit Opinion has no significant effect on the Timeliness of Financial Reporting.

Keywords: Profitability, Liquidity, Company Size, Public Ownership, Audit Opinon and Timeliness of Financial Reporting

 

 


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DOI: http://dx.doi.org/10.31000/dinamika.v3i2.10170

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