ZEPTAZANI, ANGGARA AVISCA ANUGERAH (2021) PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2020). Undergraduate thesis, UPN "VETERAN" JAWA TIMUR.
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Abstract
The financial report has a very important role because it is a summary of a company's financial transaction recording process that contains information on the company's performance for a period. Information contained in financial statements can be useful if it is presented accurately and on time when needed by users of financial statements. Every company that goes public has an obligation to submit financial statements that are prepared according to standards and have been audited in a timely manner. However, every year there are still many public companies that are late in submitting their annual financial reports. This study aims to determine the effect of profitability and company size on the timeliness of financial reporting with audit opinion as a moderating variable with a research period of 5 years, namely 2016-2020. This study uses quantitative methods and research samples were taken by purposive sampling method in food and beverage companies. This study uses 70 annual report data of companies listed on the Indonesia Stock Exchange. The analysis technique and hypothesis testing used in this research is to use Partial Least Square (PLS) with the help of WarpPLS 7.0 software. The results of the study show that: (1) Profitability has a positive effect on the timeliness of financial reporting (2) Company size does not affect the timeliness of financial reporting (3) Audit opinion is not able to strengthen the influence of profitability on timeliness of financial reporting and (4) Audit opinion unable to strengthen the effect of firm size on the timeliness of financial reporting. Keywords: company size, profitability, timeliness, audit opinion.
| 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: | Budiyono Budiyono | ||||||||
| Date Deposited: | 18 Jan 2022 02:58 | ||||||||
| Last Modified: | 18 Jan 2022 02:58 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/4371 |
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