Efek Opini Audit dan Kepemilikan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
Main Article Content
Abstract
This study aims to examine the effect of audit opinion and public ownership on the timeliness of submitting financial statements. This research is a sample study, which includes 222 companies from 547 companies in the manufacturing sector during the 2018-2020 observation year. The sample was selected by purposive sampling technique. The analytical method used is logistic regression. The results of the study found that the audit opinion had an effect on increasing the timeliness of the submission of financial statements, especially the qualified audit opinion. Public ownership also has an effect on increasing the timeliness of submitting financial reports.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Ahmad, M., Mohamed, H., & Nelson, S. P. (2016). The Association between Industry Specialist Auditor and Financial Reporting Timeliness - Post MFRS Period. Procedia - Social and Behavioral Sciences, 219, 55–62. https://doi.org/10.1016/j.sbspro.2016.04.036.
Al-Mulla, M., & Bradbury, M. E. (2020). The demand and supply timely financial reports. Pacific Accounting Review, 32(3), 335–353. https://doi.org/10.1108/PAR-10-2018-0076.
Ermad, E. (2012). Pengaruh Tangibility, Pertumbuhan Penjualan, Profitabilitas, dan Kepemilikan Institusional terhadap Struktur Modal pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (Phdthesis). Tesis. Banda Aceh: Program Studi Magister Akuntansi Program Pasca Sarjana~….
Ermad, E., & Umar, Z. (2021). BISMA Cendekia Impact of Corporate Governance , Financial Leverage , and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. 1(2), 6–13.
Ermad, & Zuraidah. (2019). Influence of Tangibility and Institutional Ownership on Sector Company Capital Structure Basic Industry and Chemistry Registered in Indonesia Stock Exchange. Journal Online Jaringan Pengajian Seni Bina (JOJAPS), 13, 10–15.
Fakhfakh Sakka, I., & Jarboui, A. (2016). Audit reports timeliness: Empirical evidence from Tunisia. Cogent Business and Management, 3(1). https://doi.org/10.1080/23311975.2016.1195680.
Hadi, M. (2018). Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 5(1), 77–85. https://doi.org/10.35838/jrap.v5i01.174.
Lourenço, I. C., Branco, M. C., & Curto, J. D. (2018). Timely reporting and family ownership: the Portuguese case. Meditari Accountancy Research, 26(1), 170–192. https://doi.org/10.1108/MEDAR-05-2016-0058.
Rahmayanti, D. (2016). Audit delay, Profitability, dan Kontribusinya Terhadap Ketepatan Waktu Pelaporan Keuangan. Advance, 3(1), 12–26.
Sembiring, Y. C. B. (2016). Pengaruh Rasio Leverage Dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 2(1), 107–121. https://doi.org/10.54367/jrak.v2i1.176.
Soares, M., & Amin, M. N. (2016). Analisis Faktor-faktor yang Mempengaruhi Timeliness of Financial Reporting dengan Reputasi Auditor sebagai Variabel Moderasi atas Profitabiltias, Leverage, dan Umur Perusahaan, Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesi. Jurnal Magister Akuntasi Trisakti, 3(2), 121–146.
Suryani, I., & Pinem, D. (2018). Pengaruh Profitabilitas, Opini Auditor, Dan Struktur Kepemilikan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Accruals, 2(2), 20–30. https://doi.org/10.35310/accruals.v2i2.11.
Umar, Z., Ermad, E., & Suemdra, D. A. (2022). Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal EMT KITA, 6(1), 14–20. https://doi.org/10.35870/emt.v6i1.485.
Vuran, B., & Adiloglu, B. (2013). Is Timeliness of Corporate Financial Reporting Related to Accounting Variables? Evidence From Istanbul Stock Exchange. International Journal of Business and Social Science, 4(6), 58–70. Retrieved from http://search.proquest.com/openview/dfd9cdbbf799576161bc0d14623e484b/1?pq-origsite=gscholar&cbl=646295.