Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
Daftar Isi:
- This study aims to determine the effect of profitability, leverage company size, ownership structure and auditor's opinion on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX). The research sample is selected using purposive sampling method which resulted in 42 companies banks listed on the Indonesia Stock Exchange period 2017-2019. Data analysis techniques used in this study is a method of logistic regression analysis. The results of the study indicate that the auditor's opinion has an effect on the timeliness of financial reporting.