Suci, Mahriani (2024) Pengaruh Ceo Duality, Financial Distress, Opini Audit Dan Manajemen Laba Terhadap Ketepatan Waktu (timeliness) (studi Empiris Pada Perusahaan Sektor Property & Real Estate Dan Sektor Tourism, Restaurant, Hotel Terdaftar Di Bei Periode (2017- 2020) Pelaporan Keuangan. Other thesis, Universitas Islam Riau.

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Abstract

This final thesis/task aims to examine the influence of CEO duality, financial distress, audit opinion and earnings management on the timeliness of financial reporting of property & real estate sector companies listed on the Indonesia Stock Exchange. The population used is all property & real estate sector companies listed on the IDX in 2017-2019. The sample was determined using the purposive sampling method to obtain a sample of 38 companies. Data analysis was carried out using logistic regression analysis using the SPSS 17 program. The results of this research hypothesis test show that the CEO duality and financial distress variables influence the timeliness of financial reporting. Meanwhile, the audit opinion and earnings management variables have no effect on the timeliness of financial reporting.

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