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Journal : JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam)

ANALYSIS OF THE EFFECT OF COMPANY SIZE, COMPANY AGE AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORT Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Volume 13 Nomor 2 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i2.10037

Abstract

This study aims to determine the effect of Company Size, Company Age and Audit Opinion on the Timeliness of Financial Reporting in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of research used is quantitative (secondary) research that is causal comparative. In this study, the number of samples was 11 companies obtained by purposive sampling method. Data samples were obtained from 55 data for 5 years. The data analysis technique used is descriptive statistics and panel data regression analysis. This research was processed using Eviews-12 software. The results of this study are based on a partial test with the T test and show that (1) Company size has no significant effect on the timeliness of financial reporting, (2) Company Age has a significant effect on the timeliness of financial reporting, (3) Audit Opinion has no significant effect on accuracy Time of Financial Reporting, Based on the simultaneous test with Test F states that Company Size, Company Age and Audit Opinion simultaneously affect the Timeliness of Financial Reporting.
Co-Authors Abdillah, Muhammad Mukhlis Abdur Rahim, Abdur Abiyyuzaki Syukran Adiyono Agus Setiawan Ahmad Fadhil Imran Andri Pitoyo Anita, Fenny Anmawar, Jasinta Nurvielya Anna Apriana Hidayanti Antasya, Faridah Anwar Anwar Ari Setiawan Azmi, Zul Baiq Rika Ayu Febrilia Budiman Budiman Darussalam, Muhammad Illyas Darwis, Nurizah Binti Mohamed Dewi Kusumaningsih Dina Fitria, Dina Dipokusumo, Bambang Eka Setiawati Erwin Akib Farah Ainun Jamil Farid Mudlofar Farida Nugrahani Fatyimah, Wiwit Nur Giyoto Heru Sriyono Hirwan Hamidi Hylda Khairah Putri, Hylda Khairah I Gusti Bagus Wiksuana Irmawan, Fadly Khalida, Rizqiana Lanang, I Gusti Larasati, Denisa Chotijah Laxmi, Laxmi Ma'ruf, Fauzan Muhlis Fajar Wicaksana Nahdah, Athaya Nisrina Naimah, Myatun Nuansa Bayu Segara Nugroho, Agung Nugroho, Heryanto Nurcholish Arifin Handoyono, Nurcholish Arifin Nuryanto Nuryanto Nuryanto Nuryanto Nyoman Ari Sugiharta Pangestu, Ilham Bagus Pradona, Rendika Azis Prastiwi, Ernisa Pratama, Kukuh Wahyudin Prayoga, Alfandi Aditya Puji Hastuti Purnamawati Purnamawati Rahmayati, Baiq Ramdani, Edon Restika Putri, Restika Restu Dwi Saputri, Finas Ridho, Fakhru Rifani Nur Sindy Setiawan Romi Susanti, Romi Salim, Ridwan Santi Amelia Sari, Santi Amelia Santika, Desintia Mutiara Saputri, Andari Satiman, Satiman Septiari, Wahyu Dini Shilman, Muhammad Idham Shilmana, M. Idham Sigit Purnomo Siti Nurhayati Sri Muryati Sri Warastuti, Sri Sri Widiyati, Sri Subagyo Subagyo Subur, Hikmayani Suhady, Suhady Surrayya, Isma Dwi Susilawati, Susilawati Sutinah, Etin Syafriani Syafriani, Syafriani Tanaya, Parta Tarman A. Arif Tarno, Slamet Teguh Widiyanto, Teguh Titik Sudiatmi Usman Abu Bakar, Usman Abu Warsono Warsono widya astuti Widyatmoko, Ardi Wisnu Putri Febriani Yulianto Yulianto zafira, Rufaidah