| NIM | C1L013009 |
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| Namamhs | RIVALDI GAMA PERNATA |
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| Judul Artikel | The Influence of Financial Performance, Reputation of Public Accounting Firms, and Audit Opinion Towards Timeliness of Financial Statement Publication |
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| Abstrak (Bhs. Indonesia) | Pada umumnya perusahaan yang telah go public akan menerbitkan laporan keuangan sesuai dengan waktu yang telah ditentukan. Namun, masih terdapat beberapa perusahaan yang mengalami keterlambatan dalam menerbitkan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan, reputasi KAP, dan opini audit terhadap Ketepatan Waktu Publikasi Laporan Keuangan di Bursa Efek Indonesia. Kinerja keuangan tersebut diukur dengan rasio Economic Value Added (EVA). Sampel sebanyak 77 laporan keuangan dipilih dari populasi seluruh perusahaan property dan real estate, dengan menggunakan metode purposive sampling. Teknik analisis menggunakan regresi linear berganda, setelah sebelumnya semua data memenuhi berbagai persyaratan outlier dan uji kesesuaian model. Hasil tes menunjukkan bahwa kinerja keuangan, reputasi KAP, dan opini audit berpengaruh simultan terhadap ketepatan waktu publikasi laporan keuangan dan opini audit berpengaruh paling dominan terhadap ketepatan waktu publikasi laporan keuangan. |
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| Abtrak (Bhs. Inggris) | Companies that have gone public in general will issue financial statements in accordance with a predetermined time. However, there are still some companies that experienced a delay in issuing the financial statements. Delay in issuing financial statements that have been audited by independent auditors is one indication that the company experienced a problem. The purpose of this study was to determine the effect of financial performance, reputation of KAP, and audit opinion on the Timeliness of Publication of Financial Statements in Indonesia Stock Exchange. The financial performance is measured by the ratio of Economic Value Added (EVA). The number of saple are 77 financial statements was selected from the population of all property and real estate companies, using purposive sampling method. The analytical technique used multiple linear regression, after previously all the data meet the various outlier test and classical assumption test. The test results indicate that the financial performance, accounting firms reputation, and audit opinion simultaneously affect the timeliness of financial statements publication and audit opinion has the most dominant effect on the timeliness of the publication of financial statements. |
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| Kata kunci | kinerja keuangan, reputasi KAP, dan opini audit, ketepatan waktu publikasi laporan keuangan. |
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| Pembimbing 1 | Drs, Havid Sularso., M.M., Ak |
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| Pembimbing 2 | Dr. Negina Kencono Putri., M.Si., Ak |
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| Pembimbing 3 | |
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| Tahun | 2017 |
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| Jumlah Halaman | 23 |
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| Tgl. Entri | 2017-08-03 22:43:43.342842 |
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