Pengaruh Opini Audit Tahun Sebelumnya Dan Struktur Kepemilikan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi
Keywords:
Company Size, Ownership Structure, Previous Year's Audit Opinion, Timeliness of Financial Statement SubmissionAbstract
This study aims to obtain empirical evidence about the effect of the previous year's audit opinion and ownership structure on the timeliness of submitting financial statements with company size as moderating. Timeliness of Financial Reporting in this study is measured by subtracting the date of signature of the independent auditor's report with the end date of the company's books, Ownership Structure is proxied using Foreign Ownership. The type of research used in this research is quantitative analysis. This research was conducted using data taken from the BEI of the Consumer Goods Sector for the period 2016 – 2020. The sampling method used Purposive Sampling with the sample results obtained in this study as many as 11 companies for 5 years. The methodology used is regression using descriptive statistics, classical assumption test and multiple regression analysis. Based on the test results, it was found that the Previous Year's Audit Opinion and Ownership Structure simultaneously affected the Timeliness of Financial Report Submission, partially the Previous Year's Audit Opinion affected the Timeliness of Financial Report Submission, Ownership Structure affected the Timeliness of Financial Report Submission, Size Company Cannot Moderate Effect of Previous Year's Audit Opinion on Timeliness of Financial Statement Submission, Company Size Cannot Moderate Effect of Ownership Structure on Timeliness of Financial Statement SubmissionReferences
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