Cahyani, Ardhiya (2025) Pengaruh Auditor Switching, Opini Audit, Reputasi Kap, Dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of Auditor Switching, Audit Opinion, Public Accounting Firm Reputation, and Managerial Ownership on the Timeliness of Financial Statement Submission. This research uses quantitative research methods with secondary data in the form of annual financial reports of companies. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses the Purposive Sampling method, so that a sample of 34 companies can be obtained for three years of observation from 2021 to 2023 with 102 observations. The data analysis technique used in this study is logistic regression analysis using the SPSS 25 program. The results of this study indicate that Auditor Switching has a negative and significant effect on the timeliness of financial statement submission, Managerial Ownership has a positive effect on the timeliness of financial statement submission, while Audit Opinion and Public Accounting Firm Reputation do not have a significant effect on the timeliness of financial statement submission.

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