Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS
Khairina Nur Izzaty
Universitas BPD
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Irwan Hadiwijaya; Khairina Nur Izzaty
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1714

Abstract

This study aims to analyze the effect of profitability, solvency, audit opinion, and auditor quality on the timeliness of financial reporting in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Secondary data were obtained from 144 annual financial report observations. A quantitative approach was employed using logistic regression analysis with IBM SPSS Version 26. The results showed that auditor quality has a significant positive effect on the timeliness of financial reporting, with an Exp(B) value of 3.703, indicating that companies audited by Big Four firms are 3.7 times more likely to report on time. Meanwhile, profitability, solvency, and audit opinion showed no significant effect. The Nagelkerke R Square value of 0.222 indicates that the four independent variables explain 22.2% of the variability in reporting timeliness. These findings suggest that selecting a high-quality auditor is a more effective strategy for improving reporting timeliness than relying on internal financial indicators or audit opinion types.
Co-Authors Irwan Hadiwijaya