{"title":"TIMELINESS PELAPORAN KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE TAHUN 2017-2019","authors":"Nadia Maharani KIswanto Putri, Kun Ismawati","doi":"10.30813/jab.v15i2.2878","DOIUrl":null,"url":null,"abstract":"<p><strong><em>ABSTRACT</em></strong><strong><em> : </em></strong><em>The purpose of this study was to identify the effect of profitability, company age, company size, auditor turnover, and auditor quality on the timeliness of financial reporting on foods and beverages listed on the Indonesia Stock Exchange, the period 2016-2020, either partially or simultaneously. Purposive sampling was used by taking secondary data from the website www.idx.co.id. The research population is 35 companies and the sample is 22 companies. Data were analyzed using descriptive statistics, logistic regression analysis, coefficient of determination (R²), t-test, and F-test. The results showed that partially profitability (ROI) and auditor quality had a significant positive effect on financial reporting timelines, age variable. firm and firm size have an insignificant positive effect on the financial reporting schedule, the auditor turnover variable has an insignificant negative effect on the financial reporting schedule. Simultaneously, the fifth variable has no significant effect on the timelines of financial reporting.</em></p><p><em>Keywords: financial reporting timelines, profitability, company age, company size, auditor turnover, and auditor quality</em></p><p><strong> </strong></p><p><strong>ABSTRAK :</strong> Tujuan penelitian ini untuk mengidentifikasi pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor terhadap ketepatan waktu (<em>timelines) </em>pelaporan keuangan pada perusahaan <em>food and beverages</em> yang <em>listed</em> di Bursa Efek Indonesia, periode tahun 2016-2020, baik secara parsial maupun simultan. <em>P</em><em>urposive sampling </em>digunakan dengan mengambil data sekunder dari website <a href=\"http://www.idx.co.id/\">www.idx.co.id</a>. Populasi penelitian sebanyak 35 perusahaan dan sampel sebanyak 22 perusahaan. Data dianalisis memakai satistik deskriptif, analisis regresi logistik, uji koefisien determinasi (R²), uji t, dan uji F. Hasil riset menunjukkan bahwa secara parsial variabel profitabilitas (ROI) dan kualitas auditor memiliki pengaruh positif signifikan terhadap <em>timelines</em> pelaporan keuangan, variabel umur perusahaan dan ukuran perusahaan punya pengaruh positif tidak signifikan terhadap timelines pelaporan keuangan, variabel pergantian auditor mempunyai pengaruh negatif tidak signifikan terhadap timelines pelaporan keuangan. Secara simultan kelima variabel tersebut tidak berpengaruh signifikan terhadap timelines pelaporan keuangan.</p><p>Kata kunci: <em>timelines</em> pelaporan keuangan, profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor.</p><p> </p><p align=\"center\"><strong> </strong></p><p align=\"center\"><strong> </strong></p><p align=\"center\"><strong> </strong></p>","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"72 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30813/jab.v15i2.2878","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
ABSTRACT : The purpose of this study was to identify the effect of profitability, company age, company size, auditor turnover, and auditor quality on the timeliness of financial reporting on foods and beverages listed on the Indonesia Stock Exchange, the period 2016-2020, either partially or simultaneously. Purposive sampling was used by taking secondary data from the website www.idx.co.id. The research population is 35 companies and the sample is 22 companies. Data were analyzed using descriptive statistics, logistic regression analysis, coefficient of determination (R²), t-test, and F-test. The results showed that partially profitability (ROI) and auditor quality had a significant positive effect on financial reporting timelines, age variable. firm and firm size have an insignificant positive effect on the financial reporting schedule, the auditor turnover variable has an insignificant negative effect on the financial reporting schedule. Simultaneously, the fifth variable has no significant effect on the timelines of financial reporting.
Keywords: financial reporting timelines, profitability, company age, company size, auditor turnover, and auditor quality
ABSTRAK : Tujuan penelitian ini untuk mengidentifikasi pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor terhadap ketepatan waktu (timelines) pelaporan keuangan pada perusahaan food and beverages yang listed di Bursa Efek Indonesia, periode tahun 2016-2020, baik secara parsial maupun simultan. Purposive sampling digunakan dengan mengambil data sekunder dari website www.idx.co.id. Populasi penelitian sebanyak 35 perusahaan dan sampel sebanyak 22 perusahaan. Data dianalisis memakai satistik deskriptif, analisis regresi logistik, uji koefisien determinasi (R²), uji t, dan uji F. Hasil riset menunjukkan bahwa secara parsial variabel profitabilitas (ROI) dan kualitas auditor memiliki pengaruh positif signifikan terhadap timelines pelaporan keuangan, variabel umur perusahaan dan ukuran perusahaan punya pengaruh positif tidak signifikan terhadap timelines pelaporan keuangan, variabel pergantian auditor mempunyai pengaruh negatif tidak signifikan terhadap timelines pelaporan keuangan. Secara simultan kelima variabel tersebut tidak berpengaruh signifikan terhadap timelines pelaporan keuangan.
Kata kunci: timelines pelaporan keuangan, profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor.
摘要:本研究的目的是确定盈利能力、公司成立时间、公司规模、审计师更替和审计师质量对2016-2020年期间在印尼证券交易所上市的食品和饮料公司财务报告及时性的影响，无论是部分影响还是同时影响。有目的的抽样是通过从www.idx.co.id网站上获取次要数据。研究对象为35家公司，样本为22家公司。采用描述性统计、logistic回归分析、决定系数(R²)、t检验和f检验对资料进行分析。结果表明，部分盈利能力(ROI)和审计师素质对财务报告时间表、年龄变量具有显著的正向影响。企业和企业规模对财务报告时间表具有不显著的正向影响，审计师离职变量对财务报告时间表具有不显著的负向影响。同时，第五个变量对财务报告的时间轴没有显著影响。摘要:Tujuan penelitian ini untuk mengidentifikasi pengaruh profitability, umur perusahaan, ukuran perusahaan, pertian审计师，dan kualitas auditor terhadap ketepatan waktu(时间线)pelaporan keuangan pada perusahaan food and beverages yang上市公司Bursa Efek Indonesia，期间为2016-2020,baik secara parsial maupun simulan。目的抽样地古那坎登甘孟孟毕尔的数据，搜罗于达里网站www.idx.co.id。Populasi penelitian sebanyak 35 perusahan和样品sebanyak 22 perusahan。数据分析模型满意度表、回归logistic分析模型、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量收益率(R²)、变量关联审计人员的时间轴与审计人员的时间轴之间存在显著的负相关。Secara模拟了kelima变量的时间轴，但在时间轴上具有重要的意义。Kata kunci:时间线pelaporan keuangan，盈利能力，umur perusahaan, ukuran perusahaan, perantian审计师，dan kualitas审计师。
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