Wahyuni, Dwi Sri (2023) Pengaruh Reputasi Kap, Financial Distress, Struktur Kepemilikan, Ukuran Perusahaan Terhadap Ketepatan Penyampaian Laporan Keuangan (study Empiris Pada Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode (2019-2021). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of Reputation KAP, Financial Distress, Ownership Structure and Company Size on the Timeliness of Financial Reporting. The population used in this study was a telecommunication company listed on the Indonesia Stock Exchange for the period 2019 to 2021 which amounted to 19 companies. Based on the sampling method using the Purposive Sampling method, a sample of 18 companies was obtained for 3 (three) years of observation from 2019 to 2021 with 54 observations (observations). The data analysis techniques used in this study are descriptive statistical analysis, multiple regression and hypothesis testing using the SPSS 26 program. The results of this study show that reputation KAP, financial distress, and company size has a significant effect on the timeliness of financial reporting, while ownership structure do not have a significant effect on the timeliness of financial reporting and the variables of reputation KAP, financial distress, ownership structure and company size do not have a simultaneous effect on the timeliness of financial reporting.

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