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All Journal Dinamika Akuntansi Keuangan dan Perbankan LAW REFORM Diponegoro Law Journal JEJAK JURNAL LITIGASI (e-Journal) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Measurement : Jurnal Akuntansi ARISTO Kinerja: Jurnal Ekonomi dan Manajemen JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Economic, Management, Accounting and Technology (JEMATech) Surya Abdimas Jurnal Jatiswara SULTANIST: Jurnal Manajemen dan Keuangan BISECER (Business Economic Entrepreneurship) JURNAL PEMBANGUNAN HUKUM INDONESIA Jurnal Akuntansi dan Bisnis Krisnadwipayana Nusantara Science and Technology Proceedings Journal of Social Responsibility Projects by Higher Education Forum Wasana Nyata Journal Of Business, Finance, and Economics (JBFE) Jurnal Kesehatan Kusuma Husada JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JICS : Journal Of International Community Service Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ratna Herawati
Universitas Dian Nuswantoro
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Opini Audit Sebagai Determinasi Ketepatan Waktu Pelaporan Keuangan Sektor Konsumen Non-Primer Nazla Rifqi Romadhoni; Dian Festiana Hadi Saputro; Ratna Herawati; Wikan Isthika
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 2 (2026): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i2.12043

Abstract

Ketepatan waktu pelaporan keuangan merupakan salah satu bentuk tanggung jawab perusahaan dalam menyediakan informasi yang relevan bagi investor dan pemegang saham. Namun, berdasarkan data BEI, sektor barang konsumen non-primer secara konsisten mencatat tingkat keterlambatan pelaporan keuangan yang tinggi selama periode 2022–2025. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan, umur perusahaan, dan opini audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan sektor barang konsumen non-primer. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi logistik dan teori sinyal sebagai landasan utama. Data dikumpulkan dari laporan keuangan dan laporan tahunan 103 perusahaan yang terdaftar di Bursa Efek Indonesia, dengan 412 data observasi yang berkurang menjadi 408 setelah eliminasi empat outlier ekstrem. Hasil penelitian menunjukkan bahwa secara parsial, opini audit berpengaruh positif signifikan terhadap ketepatan waktu pelaporan keuangan, sedangkan profitabilitas, likuiditas, leverage, ukuran perusahaan, dan umur perusahaan tidak berpengaruh signifikan. Secara simultan, seluruh variabel yaitu profitabilitas, likuiditas, leverage, ukuran perusahaan, umur perusahaan, dan opini audit secara bersama-sama berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
Pengaruh Kebijakan Deviden, Keputusan Investasi, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI Tahun 2022-2025 Finadia Alfioneta Dewi Pramesti; Ira Septriana; Ratna Herawati; Lilis Setyowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i9.13257

Abstract

This study aims to analyze the effect of dividend policy, investment decisions, capital structure, and profitability on firm value in conventional banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employs a quantitative approach with an associative method, with samples selected through purposive sampling using secondary data from annual financial reports, analyzed using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that dividend policy and capital structure have no significant effect on firm value, while investment decisions and profitability are proven to have a positive and significant effect on firm value. This indicates that the proportion of dividends distributed and the composition of debt and equity are not yet the main considerations for investors in assessing banking companies, given that such policies are largely shaped by capital-related regulatory requirements. Conversely, investors place greater attention on expected earnings growth reflected in investment decisions and the company's ability to generate profit as key indicators of its prospects. Simultaneously, all four variables continue to play a role in shaping investors' assessment of the value of conventional banking companies. In conclusion, investment decisions and profitability are more relevant fundamental factors than dividend policy and capital structure in determining firm value in the banking sector.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Adilla Kustya Ulfa Alifiya Zahra Irmaya Fani Almira Santi Samasta Amalia Diamantina Amalia Nur Chasanah Andika, Arditya Dian Anna Sumaryati Baehaqi Bambang Minarso Cahyani, Keken Suci Adi Dessyana Kardha Dewi Sulistyawati, Dewi Dian Indriana Hapsari Diana Puspitasari Dwi Prasetyo Faricha Aulia Ananda Febrianur Ibnu Fitroh Sukono Putra Finadia Alfioneta Dewi Pramesti Haji Mohiddin, Mas Nooraini binti Hanum, Willy Naresta Hardjanto, Untung Sri Haryanto, Haryanto Ichsani, Immada Ifandari Ifandari Ira Septriana Ira Septriana, Ira LILIS SETYOWATI Lilis Setyowati Maria Ulfa, Farah Diba Masitha Fahmi Wardhani Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Nazla Rifqi Romadhoni Ningrum, Nadila Ayu Noval Setyawan Nufus, Ahmad Fahriza Ilun Nurjanah, Neni Oktoriza, Linda Ayu Purwantoro Ratna Wardani Resha Fatmawati, Elia Retno Indah Hernawati Retno Indah Hernawati Risanda Alirastra Budiantoro Saputro, Dian Festiana Hadi Selyna Widyadari Setyani, Renny Sulistiani -, Sulistiani Tito Aditya Perdana Uswa Azizah Wahyuningsih, Hartati Dyah Widayati Widayati Widianto, Tri Widya Anggraini Wikan Isthika Wikan Isthika, Wikan winanto, winanto Yulia, Yosephine Angelina Yuliana Yuliana Zulqa, Ihdaa