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KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA | Suhartini | Jurnal Manajemen Kewirausahaan

KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Suhartini Suhartini, Aruddy Aruddy, Julia Safitri

Abstract


Tujuan pertama dari study ini adalah menganalisis sejauhmana pengaruh profitabilitas, leverage, dan komisaris independen terhadap ketepatan waktu pelaporan keuangan. Tujuan kedua mengetahui kemampuan kelas auditor dalam memoderasi profitabilitas, leverage, dan komisaris independen atas ketepatan waktu penyampaian laporan keuangan pada perusahaan energi yang tercatat di Bursa Efek Indonesia di tahun 2017 hingga 2021. Data diolah menggunakan analisis regresi logit data panel dengan software EViews 12. Temuan penelitian memberikan bukti profitabilitas mempunyai pengaruh signifikan dan berhubungan positif dengan ketepatan waktu pelaporan keuangan. Leverage dan komisaris independen menunjukkan arah hubungan sesuai dengan hipotesis namun tidak cukup signifikan mempengaruhi ketepatan waktu. Kelas auditor tidak mampu menyeimbangkan variabel profitabilitas, leverage, dan komisaris independen dengan publikasi laporan keuangan.

Kata kunci: ketepatan waktu pelaporan keuangan, kelas auditor, komisaris independen, leverage, profitabilitas

 

ABSTRACT

 

The first study's goal was to determine whether profitability, leverage, and independent commissioners have an impact to financial reporting timeliness. The second goal is to determine ability of auditor class to moderate profitability, leverage and independent commissioners on timeliness financial report in energy companies listed on BEI between 2017 and 2021. Data analysis method used panel data logit regression analysis and processed with EViews 12 software. According findings of the investigation, profitability significant influence and has a positive relationship with financial reporting timeliness.Leverage and independent commissioners show the relationship direction are in accordance with hypothesis but not significant enough to affect the timeliness.The auditor class is unable to balance the variables of profitability, leverage, and independent commissioners with financial reporting timeliness.

Keywords: auditor class, financial reporting timeliness, independent commissioner, leverage, profitability


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References


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DOI: http://dx.doi.org/10.33370/jmk.v20i2.987

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