Pengaruh Kepemilikan Manajerial, Arus Kas Operasi, dan Kompleksitas Operasi Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Pub Date : 2023-07-01 DOI:10.51903/kompak.v16i1.1154

Agis Pratiwi, Tri Utami Lestari

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Abstract

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

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操作管理所有权、现金流的影响,金融公司运营和复杂性,对守时的口头报告

本研究旨在考察管理层持股、经营性现金流和公司经营复杂程度对地方政府官网上财务信息披露的影响。本研究中的人口是2019- 2021年在印度尼西亚证券交易所(IDX)上市的房地产和房地产行业公司。本研究的抽样方法采用有目的抽样，共获得60家公司样本，研究周期为3年，共获得180个研究观察值。本研究使用的数据分析模型为逻辑回归分析，使用SPSS Version 26软件。结果表明，管理层所有权、经营性现金流和公司经营的复杂性同时对财务报表报告的及时性产生显著影响。同时，部分管理层持股、经营性现金流量、公司经营的复杂程度对官方网站对财务报表报告及时性的影响不显著

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Kompak :Jurnal Ilmiah Komputerisasi Akuntansi

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