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All Journal Komposisi: Jurnal Pendidikan Bahasa, Sastra, dan Seni Mattawang: Jurnal Pengabdian Masyarakat Jurnal Puan Indonesia Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Point Equilibrium Manajemen dan Akuntansi
Ance Jusmaya
Universitas Sumatera Barat
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Point Equilibrium Manajemen dan Akuntansi

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Pengaruh Profitabilitas, Komite Audit Dan Ukuran Perusahan Terhadap Ketepatan Waktu Pelaporan Keuangan Annisa Annisa; Fathiah Fathiah; Ance Jusmaya
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.238

Abstract

Study This aim for find proof empirical about influencing factors accuracy timereporting finance company registered banking _ on the Indonesian Stock Exchange, the factors tested in study This that is profitability, Audit Committee, and Company Size. Sample from study This using 60 registered banking companies on the Indonesian Stock Exchange period 2020-2022 taken _ with use purposive sampling method. Method analysis of the data used is analysis quantitative, i.e test assumption consisting of classics from test normality, test multicollinearity and test heteroscedasticity, analysis multiple linear regression, test consisting hypothesis _ from t test, f test as well R2 test. Results study identify that profitability and influential audit committee on precision time reporting finance companym whereas size company No influential on accuracy time reporting finance company registered banking _ on the Stock Exchange Indonesian, On The Ftestisk nown that profitability, audit committe eand size company influential in a way together to accuracy time reporting finance.
Co-Authors Annisa Annisa Citra Indah Asmarawati Diamon Sembiring Elva Susanti Fathiah Fathiah Okma Permata Rizki Prakasa Hasibuan Sari Rahayu Yulia Yulia