Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, dan Reputasi KAP Terhadap Ketepatan Waktu Pelaporan Keuangan

Abstract

The purpose of this research is to examine and analyze the effect of profitability (ROA), institutional ownership (own), firm size (size), and auditor’s repurtation (kap) on the timeliness of financial reporting at manufacture firms listed in Indonesia Stock Exchange (BEI) period 2017-2019. In this research, the sampling technique use purposive sampling. Sample of this research is 494 data from 519 manufacture firms sector listed and sent the report on finance in BEI period 2017-2019. Technique of analysis for examining is logistic regression. The result of this reseach is the profitability and firm size positive affect on the timeliness of financial reporting, while institutional ownership and auditor’s repurtation are not significant on the timeliness of financial reporting.

The Analysis of the Timeliness of Financial Statements (An Empirical Study on Consumer Goods Subsector Listed on Idx 2018-2021)

“…According to research conducted by Verawati (2018) and Dufrisella & Utami (2020) proves that "institutional ownership has a positive effect on the timeliness of submitting financial reports." However, Santika & Nuswandari (2021) proves that no relationship between institutional ownership and the timeliness of submitting financial reports.…”

“…According to Yulianto et al (2018), "institutional ownership is the proportion of shares owned by institutions at the end of the year as measured by percentage." According to Santika and Nuswandari (2021), "institutional ownership is share ownership that is part of an institution, company, or institution in both the financial and non-financial fields . According to Wicaksono (2021), "institutional ownership in a company encourages increased supervision to be more optimal for management performance because share ownership represents a source of power that can be used to support or otherwise against management performance."…”

“…This is in line with research conducted by Verawati (2018), proving that institutional ownership positively affects the timeliness of submitting financial reports. Meanwhile, research by Santika & Nuswandari (2021) found proof that institutional ownership has no effect on the timely submission of financial reports.…”

Determinan Ketepatan Waktu Pelaporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

“…Informasi yang penting mengenai besarnya kemampuan perusahaan dalam menghasilkan keuntungan dapat diketahui dengan rasio profitabilitas (Martha & Gina, 2021). Profitabilitas yang tinggi memberikan artian bahwa perusahaan memiliki kesempatan bertahan dalam jangka yang panjang sehingga hal ini menjadi kabar baik yang ditunggu pihak eksternal dalam pengambilan keputusan dan semakin mendorong perusahaan untuk menyampaikan laporan keuangan dengan tepat waktu (Mustika, 2021). Teori sinyal menjelaskan bahwa perusahaan dengan profit yang tinggi lebih tepat waktu dalam menyampaikan laporan keuangan karena ingin memberitahukan pencapaian ini kepada publik.…”

Analisa Debt to Equity Ratio (DER) Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

“…Tujuan pendek perusahaan adalah memperoleh laba yang maksimal dan mensejahterakan pemilik dan pemegang saham, sedangkan tujuan jangka panjangnya yaitu meningkatkan nilai perusahaan (Clementin & Priyadi, 2016). Nilai perusahaan diukur berdasarkan persepsi investor atas harga saham pada jurnal (Santika & Nuswandari, 2021).…”