Pengaruh Opini Audit dan Audit Delay terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Profitabilitas sebagai Variabel Moderasi (Pada Perusahaan Sub Sektor Makanan dan Minuman Periode 2019-2023)

Vania Eka Sukmawati, Heidy Paramitha Devi, Nik Amah

Abstract


The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the timeliness of financial report submission, with profitability variables as moderating. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This type of research uses a quantitative approach, the research population involves a total of 95 companies. The sample in the study was selected using purposive sampling method, which resulted in 47 samples of companies with observations for 5 years. Hypothesis testing in this study used a logistic regression model and for testing the moderating variable using MRA (Moderated Regression Analysis). The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the timeliness of submitting financial reports, while audit delay has a negative and significant effect on the timeliness of submitting financial reports, while profitability is unable to moderate the effect of audit opinion on the timeliness of submitting financial reports. Meanwhile, profitability is unable to moderate the effect of audit delay on the timeliness of submitting financial statements.

Keywords: Timeliness of Submitting Financial Statements, Audit Opinion, Audit Delay, Profitability.

 


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References


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