THE EFFECT OF AUDIT DELAY AND FINANCIAL PERFORMANCE ON THE TIMELINESS OF FINANCIAL REPORTING WITH COMPANY SIZE AS A MODERATING VARIABLE

Garnisa Imelda, Rollis Ayu Ditasari

Abstract


Abstrak

 

Penelitian ini berfokus pada keterlambatan waktu penyampaian laporan di BEI, dan ingin mengetahui apakah perusahaan dapat menyampaikan laporan tepat waktu atau tidak menggunakan ukuran perusahaan sebagai variabel moderasi sebagaimana yang tercatat di BEI untuk tahun 2019-2024. Jenis penelitian ini bersifat kuantitatif. Kemudian sampel penelitian ini terdiri dari 276 perusahaan dalam industri properti dan real estate, dan alat analisis yang digunakan adalah perangkat lunak SPSS 25.0. Purposive sampling digunakan dalam prosedur pengambilan sampel. Data sekunder (data yang telah dipublikasikan) dikumpulkan dari laporan keuangan tahunan dengan metode pengumpulan data yang digunakan. Temuan penelitian menggambarkan bahwa: (1) ketepatan waktu pelaporan keuangan dipengaruhi secara negatif dan signifikan oleh audit delay. (2) Ketepatan waktu pelaporan tidak banyak dipengaruhi oleh kinerja keuangan. (3) Dampak audit delay terhadap ketepatan waktu pelaporan dapat dimitigasi oleh ukuran organisasi. (4) Dampak keberhasilan keuangan terhadap ketepatan waktu pelaporan tidak dimitigasi oleh ukuran organisasi.

 

Kata Kunci: Audit Delay, Kinerja Keuangan, Ketepatan Waktu Pelaporan, Ukuran Perusahaan.Abstract

 

This study focuses on the delay in reporting to the Indonesia Stock Exchange (IDX) and aims to determine whether companies can submit reports on time. Company size, as listed on the IDX for 2019-2024, is used as a moderating variable. This study is quantitative. The sample consisted of 276 companies in the property and real estate industry, and the analysis tool used was SPSS 25.0 software. Purposive sampling was used in the sampling procedure. Secondary data (published data) collected from annual financial reports was the data collection method used. The findings describe: (1) The timeliness of financial reporting is negatively and significantly affected by audit delays. (2) Timeliness of reporting is not significantly affected by financial performance. (3) The impact of audit delays on timeliness of reporting can be mitigated by organizational size. (4) The impact of financial success on timeliness of reporting is not mitigated by organizational size.

 

Keywords: Audit Delay, Financial Performance, Timeliness of Reporting, Company Size..

 


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References


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