Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora
Vol 18 No 1 (2026): Agustus - Januari

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA

Anggraini, Diva Puspa (Unknown)
Nany, Magdalena (Unknown)

Article Info

Publish Date
25 Jan 2026

Abstract

Long audit delays will increase uncertainty and reduce investor and stakeholder confidence in the company's financial condition. This research was conducted to obtain empirical evidence on the influence of capital structure, profitability, company size and reputation of public accounting firms on the timeliness of financial reporting. A total of 192 data on manufacturing companies listed on the IDX in 2022 were analyzed by logistics regression analysis. Capital structure has a significant effect on the timeliness of financial reporting. Meanwhile, profitability, company size and reputation of public accounting firms partially do not have a significant effect on the timeliness of financial reporting

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Journal Info
Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora
Website

Abbrev

HUMANIS

Publisher

Universitas Islam Darul Ulum

Subject

Humanities Social Sciences

Description

Humanis, Journal Ilmu-ilmu Sosial dan Humaniora is a journal published by the Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Darul Ulum Lamongan Indonesia with its main aim to disseminate critical and original analysis from researchers and academic practitioners on various ...