Pengaruh Profitabilitas, Ukuran Perusahaan dan Auditor Switching Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Sub Sektor Restoran, Hotel, dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Nathasa, Annisa (2024) Pengaruh Profitabilitas, Ukuran Perusahaan dan Auditor Switching Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Sub Sektor Restoran, Hotel, dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of Profitability, Firm Size and Auditor Switching on the Timeless of Financial Reporting. The population used in this study was a restaurant, hotel and tourism company listed on the Indonesia Stock Exchange for the period 2020 to 2022. Based on the sampling method using the Purposive Sampling method, a sample of 34 companies was obtained for three years of observation from 2020 to 2022 with 114 observations. The data analysis techniques used in this study are descriptive statistical analysis, logistic regression analysis and hypothesis testing using the SPSS 25 program. The result of this study show that Profitability and Firm Size do not has a significant effect on the timeless of financial reporting, while Auditor Switching has significant effect on the timeless of financial reporting and the variables of Profitability, Firm Size and Auditor Switching have a simultaneous effect on the timeliness of financial reporting.

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