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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Wahana Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) EKSYA: Jurnal Ekonomi Syariah Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Al Dzahab Jurnal Publikasi Manajemen Informatika (JUPUMI) J-ISACC : Journal of Islamic Accounting Competency Jurnal Manajemen Keuangan Syariah Pusat Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Nasional (JPN) Indonesia JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Achyat Budianto
UIN Sulthan Thaha Saifuddin Jambi
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Journal : JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis

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PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PUBLIKSAI PELAPORAN KEUANGAN (Studi Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia ISSI Periode 2019-2021) Erik Mandala Putra; Usdeldi; Achyat Budianto
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.668

Abstract

This study aims to find out whether the variable company size and audit opinion have an effect on the timeliness of publication of financial reports for food and beverage manufacturing companies listed on the Indonesian Sharia Stock Exchange (ISSI) and also listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study are all manufacturing companies in the food and beverage sub-sector which are listed on the Indonesian Sharia Stock Exchange (ISSI) and also listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling. 16 manufacturing companies in the food and beverage sub-sector were obtained which were listed on Indonesian Sharia Stocks for the 2019-2021 period as research samples. This research is a quantitative study using secondary data in the form of the company's annual financial reports. The analytical method used in this study is binary logistic regression assisted by the IBM SPSS statistics 25.0 application. The results of this study indicate that the firm size variable has no effect on the timeliness of financial reporting publication, while the audit opinion variable has a significant effect on the timeliness of financial reporting publication. Simultaneously the independent variables, namely company size and audit opinion, have an effect on the timeliness of financial reporting publication.
Co-Authors A. Rozi A. Rozi Achien Septa Sustiawan Agustina Mutia Ahmad Qhoirul Ahmad Syahrizal Ahsan Putra Hafiz Alif Mursadad Aprita, Opimi Arsa Arsa Aziz, Marwa Abd Bambang Kurniawan Beid Fitrianova Andriani Beid Fitrianova Andriani Elyanti Rosmanidar, Elyanti Erik Mandala Putra Evrina Fadillah, Akbar Fandi Achmad Rasyad Ferawati, Rofiqoh Ferri Saputra Tanjung Ferri Saputra Tanjung Fitrianova Andriani, Beid Khoiriyatun Ni’mah Lubis, Putri Rezki Rahmadini M. Salman Alfarisi, M. Salman Mar Atun Saadah Marnas Marnas Marnas Nazir Marnas, Marnas Mellya Embun Baining Misna Misnah Misnah Mistiani Mistiani Mohammad Orinaldi Muarif, M Alfin Muhammad Rifkhi Muhammad Subhan Nanda Restiana Perdana Putra Elpian Puteri Anggi Lubis Putra Hafiz, Ahsan Raenando Raenando Rafidah Rafidah Repilia Mariana RifkiIhwan Rifki Rismawati, Cindy Rozi, A Rozi, A. Sampoerno, Mohd. Norma Sean Popo Hardi Sissah Sissah Siti Nurhaliza Tika Andriani Turino Adi Irawan Usdeldi Usdeldi Usdeldi, Usdeldi Vigo Iwanda Pratama Wati, Zahra Youdhi Prayogo Youdhi Prayogo