PENGARUH PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI

MAULIDA, ANI IMELIA (2025) PENGARUH PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

Companies listed on the Indonesia Stock Exchange frequently experience delays in financial reporting, creating information asymmetry that can impact investor and financial report user confidence. This study aims to determine the effect of profitability on the timeliness of financial reporting and the role of audit opinion as a moderating variable. The study subjects were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Profitability was measured by the ROA ratio, timeliness of financial reporting, and audit opinion using a dummy variable. The analysis method used was logistic regression with a sample of 205 companies. The results showed that profitability had no effect on the timeliness of financial reporting. Audit opinion also failed to moderate the effect of profitability on the timeliness of financial reporting.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Timeliness of reporting; audit opinion; profitability; ROA
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User: MAULIDA IMELIA ANI
Date Deposited: 26 Aug 2025 04:05
Last Modified: 26 Aug 2025 04:05
URI: http://eprint.unipma.ac.id/id/eprint/4416

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