Famiyanti, Riski (2025) Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Publikasi Laporan Keuangan Dengan Opini Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Properti Dan Real Estate Yang Listing di BEI Tahun 2019-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine, test, and prove the effect of profitability, liquidity, and company size on the timeliness of financial report publication. The research method used is an explanatory method with a quantitative approach. The data used in the research is secondary data. The population in this study included all property and real estate companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sampling technique in this study used purposive sampling, so that the sample used in this study was 58 companies that met the criteria. The data analysis used is logistic regression analysis and moderation regression analysis (MRA) using SPSS software version 26. The partial results showed that profitability proved to have a positive and significant effect on the timeliness of financial report publication. While liquidity and company size are not proven to have a significant effect on the timeliness of financial report publication. Simultaneously profitability, liquidity, and company size affect the timeliness of financial report publication. The results of the MRA test conducted show that audit opinion is not able to moderate the relationship between profitability, liquidity, company size on the timeliness of financial statement publication.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Riski Famiyanti | ||||||||
| Date Deposited: | 03 Jul 2025 03:49 | ||||||||
| Last Modified: | 03 Jul 2025 03:49 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39111 |
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