Ferdianto, Mohammad Akbar Dwi (2026) Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komisaris Independen terhadap Ketepatan Waktu Pelaporan Keuangan dimoderasi Reputasi KAP di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of profitability, firm size, and independent commissioners on the timeliness of financial reporting, with Public Accounting Firm (KAP) reputation as a moderating variable. This quantitative research utilizes secondary data from 48 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Through a purposive sampling technique, 240 observation units were obtained and analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. The empirical results demonstrate that profitability and firm size have a significant effect on the timeliness of financial reporting. Conversely, the proportion of independent commissioners is not proven to have a significant effect. The moderation effect analysis indicates that KAP reputation is unable to moderate the relationship between profitability, firm size, and the proportion of independent commissioners on the timeliness of financial reporting. This suggests that the presence of independent oversight and the reputation of external auditors focus more on the quality and material reliability of information, rather than being oriented toward accelerating publication time.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Mohammad Akbar Dwi Ferdianto | ||||||||
| Date Deposited: | 06 Jul 2026 01:33 | ||||||||
| Last Modified: | 06 Jul 2026 01:50 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54611 |
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