Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Keterlambatan Laporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2019 – 2021
DOI:
https://doi.org/10.61132/lokawati.v1i6.375Keywords:
Profitability, Company Size, Financial Reforting TimlinessAbstract
Financial information will have benefits if it is delivered on time to the user, which is closely related to agency theory, where in agency theory it is explained that the owner supervises the agency (employees) so that it can perform more efficiently. The value of timeliness of financial reporting is important for the level of usefulness of the report. This research aims to examine profitability and company size on delays in company financial reports. This research sample consists of 12 companies with 36 financial report data registered with JII for 2019-2021. To test the hypothesis, secondary data was used using the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the profitability variable has a significance value of 0.036, which means that hypothesis X1 has a positive effect on delays in the company's financial reports because the significance value is less than 0.05. The company size variable has a significance value of 0.001, meaning that hypothesis X2 has a significant effect on variable Y because the significance value is less than 0.05
Downloads
References
Al-Qur’an dan Terjemahannya : Al-Qur’an Kemenag, 94; ayat 6-8
Abdul Halim, Mamduh M. Hanafi. Analisis Laporan Keuangan. Yogyakarta: UPP-AMP YKPN, 2018.
Aminah, Nazula Nur, and Eni Wuryani. “Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Profitabilitas Terhadap Kebijakan Hutang Pada Perusahaan Manufaktur Di Bei 2014-2018.” Jurnal Riset Akuntansi dan Keuangan, 2021, 16.
Bayu Pasupati. “Pengaruh Rasio Profitabilitas Terhadap Perubahan Laba.” Jurnal Buana Akuntansi 5, no.2 (October 14, 2020): 1-12 https://doi.org/10.36805/akuntansi.v5i2.1114.
Diartiwi, Kadek Prayogy Martika, and Ni Wayan Yuniasih. “Pengaruh Tingkat Perputaran Modal Kerja, Ukuran Perusahaan dan Tingkat Pertumbuhan Perusahaan Terhadap Profitabilitas Periode 2016-2018 Pada LPD di Denpasar,” 2021, 13.
Hardiana, Aprelliya Tri, Anggita Langgeng Wijaya, and Nik Amah. “Pengaruh Perputaran Modal Kerja Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi,” 2019, 13.
Hartono, Jugiyanto. Teori Portofolio dan Analisis Investasi Edisi 8. Yogyakarta: BPFE, 2013.
Irham, fahmi. Pengantar Manajemen Keuangan Teori Dan Soal Jawaban. bandung: alfabeta, 2018.
Junjunan, Mochammad Ilyas, and Ajeng Nita Nawangsari. “Pengolahan Data Statistik Dengan Mengunakan Eviews Dalam Penelitian Bisnis,” 1st ed., 54. Sumatra Barat: Penerbit Insan Cendekia Mandiri, 2021.
Maya Novita sari ‘’Analisis Faktor-faktor yang mempengaruhi audit delay dan keterlambatan publikasi laporan keuangan’’ Jurnal Akuntansi & Ekonomi FE. Uin PGRI Kediri Vol. 3 No. 1( Maret 2018)
Ni putu yohana dewi, Ni luh gde novitasari dan Ni luh putu sandrya dewi ‘’Pengaruh Profitabilitas,Likuiditas,ukuran prusahaan,umur perusahaan, dan leverage terhadap ketetapan penyampaian laporan keuangan’’ Jurnal Kharisma Vol. 3 No. 2 Juni 2021
Sianturi, Jen Erika Marintan. “Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018.” Journal of Applied Managerial Accounting 5, no. 1 (March 30, 2021): 135–46. https://doi.org/10.30871/jama.v5i1.2689.
Suganda, Tarsisius Renald. “Event Study, Teori dan Pembahasan Reaksi Pasar Modal Indonesia.” Preprint. INA-Rxiv, October 29, 2018. https://doi.org/10.31227/osf.io/zbqm7.
Sugiyono. “Metode Penelitian Kuantitatif, kualitatif, dan R&D,” 23rd ed., 447–49. Bandung: Alfabeta, 2016.
Trisna Yunita‘’Analisi Faktor-Faktor yang mempengaruhi ketepatan laporan keuangan’’ (Fakultas ekonomi Universitas Islam Indonesia Yogyakarta 2017)
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
