AKUNTANSI DEWANTARA
Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022

Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur

Jeprin Ujung (Universitas Prima Indonesia)
Delilah Delilah (Universitas Prima Indonesia)
Arie Pratania Putri (Universitas Prima Indonesia)

Article Info

Publish Date
24 Mar 2022

Abstract

This research aims to examine the influence of the audit committee, KAP reputation, auditor turnover and company size on the timeliness in submitting financial statements. The research was carried out in the manufacturing sector which was included in the IDX list from 2017 to 2019. The procedure for data analysis was logistic regression and a significance level of 5% (0.05). The research population was 195 companies and purposive sampling was used in sample collection. So that the total sample obtained is 102 industries. Results Based on the research, it was revealed that auditor turnover proved a significant effect but three other reasons including audit committee, auditor turnover and company size had not been able to prove a significant effect

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AKUNTANSI DEWANTARA
Website

Abbrev

akuntansidewantara

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...