Analisis faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan studi kasus pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di BEI tahun 2016-2020

Santia, Febi Analisis faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan studi kasus pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di BEI tahun 2016-2020. Analisis faktor-faktor mempengaruhi ketepatan waktu penyampaian laporan keuangan studi kasus pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di BEI tahun 2016-2020. (Unpublished)

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Abstract

ABSTRACT This study aims to determine: 1). Does Profitability partially affect the Timeliness of Financial Report Submission? 2). Does Company Size have partial effect on Timeliness of Financial Statement Submission? 3). Does the Ownership Structure partially affect the Timeliness of Financial Report Submission? 4). Do Profitability Ratios, Company Size, Ownership Structure have a simultaneous effect on the Timeliness of Submitting Financial Statements? 5). How Big is the Effect of Profitability Ratio, Company Size, Ownership Structure on Timeliness of Financial Report Submission? The analytical tool used in this study is a moderated regression analysis with the help of statistical software version 25. The data source comes from the annual financial report. The data collection technique was carried out by library research techniques. The method used is a quantitative and qualitative method, namely both methods are used as observations involving numbers in the form of calculations and to analyze financial data in the company by using theories or concepts as a reference. Based on the results of the study, it shows that: There is no effect between ROA on Reporting Accuracy, as evidenced by t_count < t_table, namely (0.334 < 2.02809) with a significant value (0.733 > 0.050). There is no effect between Company Size on Reporting Accuracy as evidenced by t_count < t_table, namely (1.188 < 2.02809) with a significant value (0.243 > 0.050). There is no influence between Public Ownership on Reporting Accuracy as evidenced by t_count < t_table, namely (0.409 < 2.02809) with a significant value (0.685 > 0.050). There is a simultaneous influence between ROA, Company Size, Public Ownership on Reporting Accuracy, as evidenced by F_count < F_table which is 0.532 < 2.87. While the significant value in the F test of 0.042 is greater than the probability of 0.05. The coefficient of determination of R Square of the effect of Production Costs and Operational Costs on ROA is 0.042 or 4.2%.

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