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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan
Astri Fitria
STIESIA Surabaya
Economics, Econometrics & Finance

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Pengaruh Penerapan IFRS, Kualitas Auditor, Ukuran Perusahaan, Solvabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Astri Fitria
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1306

Abstract

The study aims to examine empirically the influence of the implementation of IFRS, auditor quality, firms size and solvency to the timeless of the sub mission of financial statement of consumer goods companies wich are listed in the Indonesia Stock Exchange. The type of this study is the quantitative research. The population is consumer goods companies wich are listed in the Indonesia Stock Exchange and have submitted their 2015-2018 financial statements. The sampel collection technique by using saturated sampling and 36 consumer goods companies as samples. The data has been analyzed by using multiple linear regressions. The result of the study can be conclude that: (1) The implementation of IFRS give positive impact to the timeless of the sub mission of financial statement of consumer goods companies, (2) Auditor quality give positive impact to the timeless of the sub mission of financial statement of consumer goods companies, (3) Firms size give positive impact to the timeless of the sub mission of financial statement of consumer goods companies, (4) Solvency give positive impact to the timeless of the sub mission of financial statement of consumer goods companies.
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