ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
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.
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DOI: http://dx.doi.org/10.31000/dinamika.v5i1.10203
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