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All Journal Accounting and Management Journal JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Halawa, Marliyoni
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Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences

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Journal : Accounting and Management Journal

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Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Auditor sebagai Variabel Moderasi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Halawa, Marliyoni; Ginting, Rasinta Ria; Simorangkir, Enda Noviyanti; Helman, Helman; Hutagalung, Galumbang
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6432

Abstract

The aim of this research is to determine the effect of profitability, company size,institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable. The population of this research is 113 non-cyclical consumersector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Thesampling method used in this research is purposive sampling, so that 35 sample companies wereobtained during 5 years of observation (2018 - 2022) with 175 unit of analysis. Data wereanalyzed using the SmartPLS data processing program version 4.0. The research results show thatprofitability has no effect on the timeliness of financial reporting. Company size and institutionalownership influence the timeliness of financial reporting. The audit committee has no effect on thetimeliness of financial reporting. With moderation, profitability, company size and institutionalownership are able to be moderated by the auditor's opinion on the timeliness of financialreporting, while the audit committee is not able to be moderated by the auditor's opinion on thetimeliness of financial reporting.
Co-Authors Enda Noviyanti Simorangkir Ginting, Rasinta Ria Helman Helman, Helman Heri Enjang Syahputra Hutagalung, Galumbang