PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI PEMODERASI (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2014-2017)

Abstract

This study aims to prove the influence Of Profitability, Firm Size, and
Firm Age on Timeliness of Financial Reporting with Audit Opinion as the
moderating. The population in this study are all companies listed on the Stock
Exchange in 2014 – 2017. Samples were companies listed on the Indonesia Stock
Exchange (IDX), which is engaged in manufacturing. Samples taken as many as
66 manufacturing companies, determined by purposive sampling method. Data
was collected using non-participant observation. Analysis technique used is the
Logistic Regression Analysis by using Moderated Regression Analysis. The type
of data in this research are secondary data from the audited financial statements
of companies listed on the Indonesia Stock Exchange (IDX) in the year 2014-2017
and report the performance of companies listed on the Stock Exchange . The data
is sourced from www.idx.co.id. The results of this study are 1. There is effect of
profitability on the timeliness of financial reporting in companies. 2. There are
firm size influence the timeliness of financial reporting in companie. 3. There are
firm age influence the timeliness of financial reporting in companie. 4. Audit
opinion is able to moderate the influence of profitability on the timeliness of
financial reporting. 5. Audit opinion is able to moderate the influence of firm size
on the timeliness of financial reporting. 6. Audit opinion is able to moderate the
influence of firm age on the timeliness of financial reporting.
Keywords : Profitability, Firm Size, Firm Age, Audit Opinion, Timeliness of
Financial Reporting.