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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Kajian Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JRB-Jurnal Riset Bisnis Sosio e-kons NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi dan Bisnis Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ekonomi Dan Bisnis Jurnal Litbang Provinsi Jawa Tengah International Journal of Social Science PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis ProBisnis : Jurnal Manajemen Dedikasi: Jurnal Pengabdian Kepada Masyarakat TONGKONAN: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Bukit Pengharapan Devotion: Jurnal Pengabdian Kepada Masyarakat
Magdalena Nany
Fakultas Ekonomi, Universitas Kristen Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA Anggraini, Diva Puspa; Nany, Magdalena
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 18 No 1 (2026): Agustus - Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v18i1.9394

Abstract

Long audit delays will increase uncertainty and reduce investor and stakeholder confidence in the company's financial condition. This research was conducted to obtain empirical evidence on the influence of capital structure, profitability, company size and reputation of public accounting firms on the timeliness of financial reporting. A total of 192 data on manufacturing companies listed on the IDX in 2022 were analyzed by logistics regression analysis. Capital structure has a significant effect on the timeliness of financial reporting. Meanwhile, profitability, company size and reputation of public accounting firms partially do not have a significant effect on the timeliness of financial reporting
Co-Authors Adristi, Erastus Christa Aggresia Natasa Lede Alviya Rehatta, Marisa Anggraini, Diva Puspa Basuki Nugroho Basuki Nugroho, Basuki Beni Eko Setiawan Cahjono, Mardanung Patmo Christy Anggeli Piri, Indah Desi Elysa Saraswati Dewanti, Septa Kurnia Endang Satyawati Endang Satyawati Eunike Frentelina Gusmao Evi Haloho Ferani Ferani Fitri lndrawati Soetanto Hellena Putri Pramestika Hernawati Jea Manurung, Felicia Feivel Kartika W.H Kristyana Dananti Kristyana Dananti Kristyana Dananti, Kristyana Kuntadi, Yahya Agung Kurnia Sari, Lintang Ayu Kurniawan Kurniawan Lyna Lyna Lyna Lyna Lyna Rahardjo Lyna Raharjo Magdalena Elly Kurniawati Mujiyono Mujiyono - Mujiyono Mujiyono Mujiyono Mujiyono Mujiyono Mujiyono Nany, MMagdalena Priseillia Santoso, Rut Oryza Puspitasari, Laura Dwi Raharjo, Lyna Roberto Akyuwen Rumekso, Ayub Widhi Rut Oryza Priseillia Santoso Sakti Labeti, Uri Christian Sandra Wijaya Santosa, Nina Noviyanti Sari, Riski Nadila Seseliya Seseliya Setyo Budiadi Soetanto, Fitri lndrawati Subroto, Asto Sunu Suprayitno Suprayitno Suprayitno Suprayitno Susanto, Hana Debora Victoria Tabita, Aksave Tjahjono, Pramadi Tobu, Oktapianus Geofani Bulu Bepa Trian Yosikawati, Gloria Paska Trisni Suryarini WAHYUDI, SABDA Widhi Rumekso, Ayub Yahya Agung Kuntadi Yonivianta, Samuel Jordan Yulianita Pertiwi Yuningsi Septiani Amma Zakius, Zakius