Article Per Year (5 Year)
p-Index From 2021 - 2026
1.945
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Indonesian Journal of Economics, Social, and Humanities Jurnal Riset Akuntansi Kontemporer Unri Conference Series: Community Engagement Journal of Community Engagement Research for Sustainability PEKBIS
Volta Diyanto
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 3   4   5   6   7 
PENGARUH KEPEMILIKAN INSTITUSIONAL, EFEKTIVITAS KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER SUB SEKTOR JASA KONSUMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021 – 2023) Khairani, Putri; Andreas, Andreas; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of institutional ownership, audit committee size,audit committee meeting frequency, and audit complexity on the timeliness of financialreporting in consumer service companies listed on the Indonesia Stock Exchange for theperiod 2021–2023. This research uses a quantitative approach with secondary dataobtained from companies financial statements. The sample was determined usingpurposive sampling, resulting in 93 observations. The data analysis method used islogistic regression with the assistance of SPSS version 26. The results show thatinstitutional ownership has a significant negative effect on the timeliness of financialreporting, while audit committee size, audit committee meeting frequency, and auditcomplexity have no significant effect. This study is expected to contribute to thedevelopment of accounting knowledge and serve as a reference for relevant parties inimproving the timeliness of financial reporting. Keywords: Timeliness Of Financial Reporting, Institutional Ownership, Audit CommitteeSize, Audit Committee Meeting Frequency, Audit Complexity
Co-Authors ', Rasuli Afrina Setiawati Amelia Bettry Fermana Amir Hamzah Amir Hasan Amries Rusli Tanjung Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Arsendy, Muhammad Teguh Arwinda Kurnia Azwir Nasir Calwin Gusrianto Chandra Halim Damayanti, Elok Daud Indrawan Dicky Rahman Dinda Dwipa Racelia Dwi Untari Emrinaldi Nur DP Enni Savitri Enni Savitri Erni Susanti Esi Wildiana Evi Deliana HZ Fadhilah Risma Fajar, Yundeya Muhammad Ginting, Rahmi Hardi - Hardi Hardi Indri, Putri Silvia Indriarta Hidayatunissa Khairani, Putri M, Rasul M. Ade Kasfauzi M. Arif Syarmenda M.Rasuli ' Muhammad Afif Muhammad Ridho Musfialdy Musfialdy Nadya Havel Nova Wulandari Nurmaharani Junia Pratama, Muhammad Yogi Putri Nabila Musfi Putri, Hariana R. Adri Satriawan Surya, R. Adri Satriawan Raja Adri Raja Adri Satriawan Rasuli ' Rasuli Rasuli Reminda, Azzahra Dita Rezky Safitri Rika Fitriyanti Riki Saputra, Riki Riska Natariasari Riska Natariasari Risma, Fadhilah Rita Anugerah Rizka Wahyuni Roza Octalia, Roza S, Samuel Parningotan Sholihin Sholihin Tatang Ary Gumanti Tatang Ary Gumanti Taufeni Taufik Tiya Mardiyati Dalimunthe Tria Widiastuti Putri Tryoandha Mashunri Wadya, Rinalda Prasilia Wira Amelia Zirman ' Zulbahridar -