eCo-Buss
Vol. 6 No. 2 (2023): eCo-Buss

The Effect of Audit Opinion, Reputation of Kap, Auditors and Audit Committee on the Timeliness of Financial Reports

Eka Sariningsih (Universitas Malahayati)
Yuliana Yuliana (Institut Maritim Prasetiya Mandiri)
Iing Lukman (Universitas Malahayati, Lampung)
Hani Safitri (Universitas Malahayati)

Article Info

Publish Date
12 Dec 2023

Abstract

The purpose of this study is to examine the impact of audit opinions, the reputation of KAPs, auditors, and audit committees on the timeliness of financial reporting in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. in this study the sampling technique used purposive sampling. The sample for this research is 135 data from 45 manufacturing companies in the basic and chemical industry sectors that are registered and submitting financial reports on the IDX for the 2019-2021 period. The analysis technique for testing is logistic regression. The finding is reveal that audit opinion, and KAP reputation has a positive and significant effect on the timeliness of financial reporting, while the auditor and audit committee have no significant effect on the timeliness of financial reports.

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Journal Info
eCo-Buss
Website

Abbrev

eb

Publisher

Komunitas Dosen Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus on the development of economic sciences especially ECommerce and Business, both scientific and practical review, so it is expected to become a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economic science in various ...