The Effect Of Profitability, Solvency, Size Company On Timeliness Financial Reporting With Audit Report Lag As A Moderating Variable (Empirical Study on Listed Manufacturing Companies at Indonesia Stock Exchange 2014-2016)

HERIYANI, Rafika Ssekar Anggita (2018) The Effect Of Profitability, Solvency, Size Company On Timeliness Financial Reporting With Audit Report Lag As A Moderating Variable (Empirical Study on Listed Manufacturing Companies at Indonesia Stock Exchange 2014-2016). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Timeliness is an important characteristic of financial statements because it directly affects the level of certainty and quality of decisions made based on information on published financial statements. However, to date, there are still companies that do not submit financial reports on time. The importance of timely financial reporting is also recognized by investors and managers, since the timely reporting of financial statements by companies can affect the value of these financial statements. This study aims to examine the effect of Profitability, Solvency, and Company Size on Timeliness of Financial Reporting with Lag Report Audit as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016. This study is a comparative causal and quantitative study using purposive sampling technique in determining the sample that produces 95 company samples. The analytical model used in this study is a moderate interaction analysis regression. The results of this study indicate that profitability has a positive and significant influence on the timeliness of financial reporting, while the solvency and company size have no significant effect on the timeliness of financial reporting, moderating variables in this study show that report lag audit can moderate or strengthen the effect of profitability, solvency, and company size towards the timeliness of financial reporting.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18269
Uncontrolled Keywords: Profitability, solvency, firm size, timeliness of financial reporting, audit reports lag
Subjects: F > F146 Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 10 Aug 2020 04:29
Last Modified: 12 Mar 2021 04:20
URI: http://repository.unsoed.ac.id/id/eprint/4825

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