SUKMAWATI, VANIA EKA (2024) PENGARUH OPINI AUDIT DAN AUDIT DELAY TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023). S1 thesis, UNIVERSITAS PGRI MADIUN.
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Abstract
The Effect of Audit Opinion and Audit Delay towards the Timeliness of Financial Report Submission with Profitability as a Moderating Variable (Empirical Study on Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period). The aim of this study was to identify and analyze the impact of audit opinion and audit delay partially towards the timeliness of financial report submission, with profitability as a moderator variable. This study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This type of research used a quantitative approach. The study population involved a total of 95 companies. The sample in the study was selected using the purposive sampling method, which resulted in 47 company samples with observations for 5 years. Hypothesis testing in this study used a logistic regression model and for testing the moderating variables using MRA (Moderated Regression Analysis). Data analysis using SPSS 20 program. The results of this study indicate: the partial results of audit opinion have a positive and significant effect towards the timeliness of financial report submission, while audit delay has a negative and significant effect towards the timeliness of financial report submission, while profitability is unable to moderate the effect of audit opinion towards the timeliness of financial report submission. While, profitability is unable to moderate the effect of audit delay towards the timeliness of financial report submission. Keywords: Timeliness of Financial Report Submission, Audit Opinion, Audit Delay, Profitability.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Timeliness of Financial Report Submission, Audit Opinion, Audit Delay, Profitability. |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SUKMAWATI EKA VANIA |
| Date Deposited: | 07 Oct 2024 02:17 |
| Last Modified: | 07 Oct 2024 02:17 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2240 |
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