Pengaruh Financial Distress, Umur Perusahaan dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Sub Sektor Tekstil & Garment Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020

Mustika, Tiara Dwi (2022) Pengaruh Financial Distress, Umur Perusahaan dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Sub Sektor Tekstil & Garment Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Other thesis, Universitas Islam Riau.

Text 185310419.pdf - Submitted Version Download (1MB)

Abstract

This research was conducted in 2022. This study aims to analyze the effect of Financial Distress, Company Age and Audit Opinion on the Timeliness of Financial Reporting. The sample used in this study was a textile & garment sub- sector manufacturing company listed on the Indonesia Stock Exchange for the period 2018 to 2020. Based on the sampling method using the purposive sampling method, a sample of 16 companies was obtained for 3 (three) years of observation from 2018 to 2020 with 48observations (observations). The data analysis techniques used in this study are descriptive analysis, logistic regression analysis and hypothesis testing using the SPSS 25.00 program. The results of this study show that Financial Distress and Audit Opinion do not have a significant effect on the timeliness of financial reporting, while the age of the company has a negative and significant effect on the timeliness of financial reporting.

Actions (login required)

View Item