PENGARUH PROFITABILITAS, AUDIT OPINION, LEVERAGE, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BEI PERIODE TAHUN 2021-2024

Ivoatmaja, Welmina Detha (2026) PENGARUH PROFITABILITAS, AUDIT OPINION, LEVERAGE, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BEI PERIODE TAHUN 2021-2024. S1 thesis, Universitas PGRI Madiun.

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Abstract

The purpose of this study is to examine how Profitability, Audit Opinion, Leverage, and Operational Complexity affect the Timeliness of Financial Report Submission in companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach. This study is based on the phenomenon of delays in annual financial reporting, where issuers' compliance with Otoritas Jasa Keuangan (OJK) regulations is crucial for capital market transparency. This study examined 166 companies. A sample of 59 companies was collected using a purposive sampling method, resulting in 236 panel data observed over four years. Logistic regression analysis was performed using SPSS version 25. The results showed that the Audit Opinion variable has a significant effect on the timeliness of financial reporting. Profitability, Leverage, and Operational Complexity were found to have no significant effect on the Timeliness of Financial Report Submission.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Profitability; Audit Opinion; Leverage; Operational Complexity; Timeliness of Financial Reporting
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	IVOATMAJA DETHA WELMINA
Date Deposited:	29 May 2026 03:42
Last Modified:	29 May 2026 03:42
URI:	http://eprint.unipma.ac.id/id/eprint/7600

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