Jurnal EMT KITA
Vol 6 No 2 (2022): JULY-DECEMBER 2022

Efek Opini Audit dan Kepemilikan Publik terhadap Ketepatan Waktu Penyampaian Laporan Keuangan.

Zulkifli Umar (Universitas Muhammadiyah Aceh)
Budi Safatul Anam (Universitas Muhammadiyah Aceh)
Gustia Nizar (Universitas Muhammadiyah Aceh)

Article Info

Publish Date
01 Jul 2022

Abstract

This study aims to examine the effect of audit opinion and public ownership on the timeliness of submitting financial statements. This research is a sample study, which includes 222 companies from 547 companies in the manufacturing sector during the 2018-2020 observation year. The sample was selected by purposive sampling technique. The analytical method used is logistic regression. The results of the study found that the audit opinion had an effect on increasing the timeliness of the submission of financial statements, especially the qualified audit opinion. Public ownership also has an effect on increasing the timeliness of submitting financial reports.

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...