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All Journal AKRUAL: Jurnal Akuntansi JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Journal of Economic, Bussines and Accounting (COSTING) JE (Journal of Empowerment) International Journal of Zakat (IJAZ) Al-Muhasib: Journal of Islamic Accounting and Finance Welfare: Jurnal Pengabdian Masyarakat Aktsar: Jurnal Akuntansi Syariah
Sri Anugrah Natalina, Sri Anugrah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan Khotrunida, Alisa; Suhadi, Suhadi; Hardiningsih, Pancawati; Natalina, Sri Anugrah
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25488

Abstract

The aim of this research is to examine the influence of auditor opinion, managerial ownership, and Institutional Ownership on the timeliness of submitting financial reports. This research uses a quantitative approach supported by secondary data. The population of this research is all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. A sample of 57 manufacturing companies registered with ISSI were selected using a purposive sampling method. Based on panel data regression analysis, the results of this study show that the auditor's opinion has a significant effect on the timeliness of submitting financial reports. Managerial ownership and institutional ownership have no effect on the timeliness of submitting financial reports.
Co-Authors Abiidah, Naurotul' Aditya, Tony Ali Samsuri, Ali Dodi Setiawan, Dodi Setiawan Fathurrokhim, Haedar Imam Annas Mushlihin Khotrunida, Alisa Kusumawardhani, Sayekti Indah Kusumawardhany2, Sayekti Indah Laura, Tiffany Dewi Mada, Qonita Al Maghfiroh, Fachrial Lailatul Moch. Zainuddin Mohammad Firdaus Al-Fattar, Mohammad Firdaus Al-Fattar Mohammad Ryan Badruzzaman, Mohammad Ryan Badruzzaman Mutafarida, Binti Muyasaroh, Isyrohil Nilna Fauza Pancawati Hardiningsih Rahardi, Deto Rahmadanti, Utari Rendi Ardika Rofik Efendi Sahad Sakhdiyah, Sahad Sakhdiyah Suhadi Suhadi Sulistyowati Sulistyowati Utama, Yopi Yudha Waeno, Mahamadaree YULIANI Yuliani Yuliani Zionis, Rijal Mumazziq Zunaidi, Arif ZURAIDAH ZURAIDAH