TIMELINESS PELAPORAN KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE TAHUN 2017-2019 - Nadia Maharani KIswanto Putri; Kun Ismawati (Universitas Bunda Mulia, 2022)
ABSTRACT : The purpose of this study was to identify the effect of profitability, company age, company size, auditor turnover, and auditor quality on the timeliness of financial reporting on foods and beverages listed on the Indonesia Stock Exchange, the period 2016-2020, either partially or simultaneously. Purposive sampling was used by taking secondary data from the website www.idx.co.id. The research population is 35 companies and the sample is 22 companies. Data were analyzed using descriptive statistics, logistic regression analysis, coefficient of determination (R²), t-test, and F-test. The results showed that partially profitability (ROI) and auditor quality had a significant positive effect on financial reporting timelines, age variable. firm and firm size have an insignificant positive effect on the financial reporting schedule, the auditor turnover variable has an insignificant negative effect on the financial reporting schedule. Simultaneously, the fifth variable has no significant effect on the timelines of financial reporting.Keywords: financial reporting timelines, profitability, company age, company size, auditor turnover, and auditor quality ABSTRAK : Tujuan penelitian ini untuk mengidentifikasi pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor terhadap ketepatan waktu (timelines) pelaporan keuangan pada perusahaan food and beverages yang listed di Bursa Efek Indonesia, periode tahun 2016-2020, baik secara parsial maupun simultan. Purposive sampling digunakan dengan mengambil data sekunder dari website www.idx.co.id. Populasi penelitian sebanyak 35 perusahaan dan sampel sebanyak 22 perusahaan. Data dianalisis memakai satistik deskriptif, analisis regresi logistik, uji koefisien determinasi (R²), uji t, dan uji F. Hasil riset menunjukkan bahwa secara parsial variabel profitabilitas (ROI) dan kualitas auditor memiliki pengaruh positif signifikan terhadap timelines pelaporan keuangan, variabel umur perusahaan dan ukuran perusahaan punya pengaruh positif tidak signifikan terhadap timelines pelaporan keuangan, variabel pergantian auditor mempunyai pengaruh negatif tidak signifikan terhadap timelines pelaporan keuangan. Secara simultan kelima variabel tersebut tidak berpengaruh signifikan terhadap timelines pelaporan keuangan.Kata kunci: timelines pelaporan keuangan, profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor.