Hadista, Daffa (2025) Pengaruh Komite Audit, Financial Distress, Dan Struktur Kepemilikan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (bei). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of the Audit Committee, Financial Distress, and Ownership Structure on the Timeliness of Financial Reporting in Banking Companies Listed on the Indonesia Stock Exchange in 2020-2023. The dependent variable of this study is the Timeliness of Financial Reporting, while the independent variables include the Audit Committee, Financial Distress, and Ownership Structure. The population in this study was 47 Banking companies Listed on the Indonesia Stock Exchange in 2020-2023. The sample of this study consisted of 43 companies selected using purposive sampling techniques, with 4 years of observation, resulting in 172 company data. Data analysis used multiple linear regression analysis using SPSS 25. The results of the study can be concluded that partially the audit committee has a significant effect on the timeliness of financial reporting, while financial distress and ownership structure do not have a significant effect on the timeliness of financial reporting. Simultaneously the audit committee, financial distress, and ownership structures have a significant effect on the timeliness of financial reporting.

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