文章基本信息

标题：Role of Audit Opinion as A Moderator of the Effects ofProfitability, Company Size, Institutional Ownership,and Audit Committee on the Accuracy ofFinancial Reporting Time
其他标题：Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan,Kepemilikan Institusional, dan Komite Audit TerhadapKetepatanwaktuan
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作者：Fadhli Azhari ; Fadhli Azhari ; Muhammad Nuryatno 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2019
卷号：14
期号：1
页码：19-33
DOI：10.24843/JIAB.2019.v14.i01.p03
语种：English
出版社：Universitas Udayana
摘要：The purpose of this research is to find the role of audit opinion as a moderatorof the effects of profitability, firm size, institutional ownership, and auditcommittee on the timeliness of financial reporting on manufacturing companieslisted on the Indonesia Stock Exchange between 2012 and 2016. Purposivesampling was used in this research to obtain 96 sample manufacturingcompanies. The data analysis technique that was used in this research islogistic regression. The hypothesis testing showed that profitability and firmsize positively affects the timeliness of financial reporting. Meanwhile,institutional ownership and audit committee does not affect the timeliness offinancial reporting. Audit opinion cannot moderate the effect of profitability,firm size, institutional ownership, and audit committee on the timeliness offinancial reportin.
其他摘要：Penelitian bertujuan mengetahui peran opini audit sebagai pemoderasi pengaruhprofitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite auditterhadap ketepatan waktu pelaporan keuangan pada perusahaan manufakturterdaftar di Bursa E
关键词：Profitability; firm size; institutional ownership; audit committee;audit opinion; timeliness
其他关键词：Profitabilitas; ukuran perusahaan; kepemilikan institusional; komiteaudit; ketepatan waktu