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All Journal Arabiyatuna : Jurnal Bahasa Arab SYAMIL: Jurnal Pendidikan Agama Islam (Journal of Islamic Education) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal JUMPED (Jurnal Manajemen Pendidikan) JURNAL PENDIDIKAN TAMBUSAI HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM BENING JURNAL PENELITIAN KEBIDANAN & KESPRO Jurnal Ilmu Manajemen Terapan (JIMT) ALACRITY : Journal Of Education JURNAL ILMIAH GLOBAL EDUCATION Education Achievement: Journal of Science and Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Al-Aulia: Jurnal Pendidikan dan Ilmu-Ilmu Keislaman SYAMIL: JURNAL PENDIDIKAN AGAMA ISLAM (JOURNAL OF ISLAMIC EDUCATION) Jurnal Administrasi Pendidikan dan Konseling Pendidikan Asian Journal of Management Analytics YASIN: Jurnal Pendidikan dan Sosial Budaya Paedagogi: Jurnal Kajian Ilmu Pendidikan (e-journal) Jurnal Ilmiah Pendidikan dan Keislaman Tadulako International Journal of Applied Management (TaJAM) Baitul Hikmah: Jurnal Ilmiah Keislaman Journal of Islamic Education El Madani Jurnal Manajerial dan Bisnis Tanjungpinang Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Penelitian Pendidikan Indonesia Ahlussunnah: Journal of Islamic Education
Afriza, Afriza
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

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The impact of Audit Opinions, Complexity of Operation and Financial Distress on the Timeliness of Financial Reporting in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Excange in 2020-2023 Satyaningrum, Dewanti Dwi; Afriza, Afriza; Kusumastuti, Ratih
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11721

Abstract

This study aims to determine the impact of audit opinions, the complexity of operations, and financial distress on the timeliness of financial reporting in consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The population of this study is the entire company on the consumer cyclicals sector which amounts to 151 companies. The samples in this study were selected using purposive sampling methods with criteria that have been set by the researchers, from the results of purposiveness samplings obtained samples of as many as 308 samples from 77 companies. This research uses secondary data in the form of an annual report or audited financial report that can be accessed through the Indonesian Stock Exchange website or the company website. The analysis method in this study uses logistic regression analysis processed using the SPSS version 25.0 for windows program. The results of this study show that audit opinions, the complexity of operations and the financial distress simultaneously influence the timeliness of financial reporting. Then the audit opinion variable affects the timeliness of financial reporting. Meanwhile, the operational complexity variable and the financial distress variable have no influence on the timelyness of financial reports.
Co-Authors A. Munir A., Faizal Abda Abda Ade saputra Aflizah, Nur Agustiar agustiar ALGUSYAIRI, PARISYI ALWIZAR ALWIZAR, ALWIZAR Aminudi Busro Amyus, Randi Saputra Anggaini Sinaga, Nur Anggriawan, Ficho Arbi, Arbi Asrulla, Asrulla Attoillah, Muhammad Farhan Azwanda, Yuri El Hanif Azwar Azwar Baharuddin, Abdul Rasyid Beggy, Miranda Bermawy Munthe Busra, Aminudin Dahrani Dahrani, Dahrani Dewi, Eva E. Hulawa, Djeprin Ellya Roza Fadel, Moh Fadel, Mohammad Fadila, Yosi Fahrezi, Dewi Wulandari Faujiah, Syifa Fauzi, Fikri Irpan Firdaus Firdaus Gusrianto, Danil Hafis, Gustianto Nur Hakmi Wahyudi Hamami, Abdul Rasyid Hasan Basri Hatni, Hatni Hendrizal Hendrizal Hestivik, Chelsi Hidayah, Hikmatul Hidayat, Rizki Husnah Husnah Iriani, Umi Jon Pamil Khairina Khairina, Khairina Kodarni, Kodarni M. Syaifuddin, M. M. Yusuf, Kadar Madaniyah, Madaniyah Makmuri, Muhammad Mardhiyah, Mardhiyah Mardiana Mardiana Maulani Maulani, Maulani Muhammad Syaifuddin Murniati, Andi Muslimin Muslimin Muti'ah, Siti mutiah, siti Muttaqin Muttaqin Nurhafizah Nurhafizah Nurhasanah Nurhasanah NURHASNAWATI NURHASNAWATI Nurhayuni, Nurhayuni Nurwijayanti Putra, Alif Yunanda Putra, M. Rezi Muda PUTRA, VEBRI PRADINATA Putri, Salsabillah PUTRI, TAMA ERLANDA Rahmi , Mulia Rahmy , Aida Ratih Kusumastuti RIALIS, RIALIS Rini Syamia Rizadiliyawati, Rizadiliyawati Rohadi Rohadi RR. Ella Evrita Hestiandari Sahrul Ramadhan Salim, Muhammad Saputra, Ade Saputra Saputra, Ramli Saputri, Eki Nining Satyaningrum, Dewanti Dwi Serly Meilani Shihabuddin, Ahmad Sindo, Pablo Siregar, G.F Gustina Sri Murhayati SRI RAHAYU Sri Wulandari Sriwahyuni, Eka suardi suardi Sukma, Arif Bahtera Sumiati Sumiati Syafaruddin Syafaruddin Syahputra, Andri Syuhada Syuhada Tuti Andriani Wahyu Wahyu Wulandari Fahrezi, Dewi Yudistira, Srikandi Yulaekah, Yulaekah Yunanda, Alif Zaitun Zaitun Ziqri, Muhammad Zuanda, Sary