PENGARUH KOMITE AUDIT, DUALITAS CEO, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023

HASANAH, MUTIAH and Kalsum, Umi (2024) PENGARUH KOMITE AUDIT, DUALITAS CEO, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of the audit committee, CEO duality, profitability, leverage, company size, and complexity of company operations on the timeliness of financial reporting. The research focuses on the banking sector listed on the Indonesia Stock Exchange for the period 2018-2023 using a purposive sampling method. A total of 51 companies were selected as the sample, observed over six years, resulting in 306 final data samples. The analytical technique employed is multiple linear regression analysis using software SPSS 25. The results indicate that the audit committee, profitability, and company size variables have a negative effect on the timeliness of financial reporting. Whereas, the CEO duality, leverage, and complexity of company operations do not have a significantly effect on the timeliness of financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ketepatan Waktu Penyampaian Laporan Keuangan, Komite Audit, Dualitas CEO, Profitabilitas, Leverage, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mutiah Hasanah
Date Deposited:	18 Jan 2025 05:40
Last Modified:	18 Jan 2025 05:40
URI:	http://repository.unsri.ac.id/id/eprint/165213

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