Pengaruh Audit Delay dan KInerja Keuangan Terhadap Ketetapan Waktu Pelaporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Pada Studi Properti dan Real Estate Di BEI 2019-2024)

Imelda, Garnisa (2025) Pengaruh Audit Delay dan KInerja Keuangan Terhadap Ketetapan Waktu Pelaporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Pada Studi Properti dan Real Estate Di BEI 2019-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study focused on the delay in reporting to the Indonesia Stock Exchange (IDX) and aims to determine whether companies submit reports on time. The moderating variable used was company size, as listed on the IDX for the 2019-2024 period. This research was quantitative. The sample consisted of 276 companies in the property and real estate industry, and the analysis tool used was SPSS 25.0 software. Purposive sampling was used in the sampling procedure. Secondary data (published data) collected from annual financial reports was the data collection method used. The findings indicate: (1) timeliness of financial reporting is negatively and significantly affected by audit delays. (2) Timeliness of reporting is not significantly influenced by financial performance. (3) The impact of audit delays on reporting timeliness can be mitigated by organizational size. (4) The impact of financial success on timeliness of reporting is not mitigated by organizational size. Keywords: Audit Delay, Financial Performance, Timeliness of Reporting, Company Size.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Audit Delay, Financial Performance, Timeliness of Reporting, Company Size.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: GARNISA IMELDA GARNISA
Date Deposited: 14 Oct 2025 06:31
Last Modified: 14 Oct 2025 06:31
URI: http://eprint.unipma.ac.id/id/eprint/5288

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