‘aini, Annisa Nurul (2024) Pengaruh Profitabilitas, Likuiditas, Leverage, Reputasi Kap Dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Primary Goods Retail Yang Terdaftar Di Bei. Other thesis, Universitas Islam Riau.

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Abstract

This reserch aims to test and analyze the influence of the variavles profitability, liquidity, leverage, kap reputation and auditor’s opinion on the timeliness of submitting financial reports in primary goods retail companies listed on the Indonesian Stock Exchange. The population in this study was 125 primary goods retail companies listed on the Indonesian Stock Exchange. The research sample was selected using a purposive sampling technique to obtain 41 companies that met the research criteria. Data analysis use logistic regression technique. Based on the result of the test that have been carried out, it shows that the variables Profitability, Liquidity, Leverage, and KAP Reputation have no significant effect on the timeliness of submitting financial reports. The Auditor’s Opinion variable influences the timeliness of submitiing financial reports. Simultaneously, the variables Profitabilitas, Liquiditas, Leverage, KAP Reputation dan Auditor’s Opinion have a significant effect on the timeliness of submitting financial reports.

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