PENGARUH OPINI AUDIT DAN LEVERAGE TERHADAP KETETAPAN WAKTU PELAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Abstract

This study aims to explain the effect of audit opinion, leverage on the timeliness of financial reporting and to examine the role of firm size in moderating the effect of audit opinion, leverage on the timeliness of financial reporting. This study uses secondary data from food and beverage sub-sector companies listed on the Indonesian Stock Exchange for 2018-2022. The samples obtained in this study were 75 audited annual financial reports of companies in the food and beverage sub-sector which were selected through purposive sampling. The data analysis method used in this study is multiple linear regression using SPSS. The results of this study indicate that audit opinion has an effect on the timeliness of financial reporting. Meanwhile, leverage has no effect on the timeliness of financial reporting. However, company size cannot moderate the effect of audit opinion and leverage on the timing of financial reporting.

Keywords: Audit Opinio, Leverage, financial reporting, firm size