Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. (Analysis of Factors Affecting The Timeliness of Financial Reporting on Banking Companies Listed in Indonesia Stock Exchange Year 2017-2020).

Ubwarin, Saul (2021) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. (Analysis of Factors Affecting The Timeliness of Financial Reporting on Banking Companies Listed in Indonesia Stock Exchange Year 2017-2020). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to prove and analyze the factors that affect the timeliness of financial reporting. This research is quantitative research. Based on the purposive sampling technique, the research sample was 40 banking companies on the Indonesia Stock Exchange. The data used is secondary data in the form of financial statements for 2017 - 2020. The analysis technique uses multiple linear regression, multiple determination coefficients, and hypothesis testing using the F test and t test. The results showed that the size of the company affected the timeliness of financial reporting because the results of the t test showed a significance value smaller than 0.05, which was 0.002. KAP reputation affects the timeliness of financial reporting because the t test results show a significance value smaller than 0.05, which is 0.001. Leverage as measured by the debt to equity ratio has noeffect on the timeliness of financial reporting because the significance value on the t-test is greater than 0.05, which is 0.461. Profitability as measured by return on assets has no effect on the timeliness of financial reporting because the significance value on the t-test is greater than 0.05, which is 0.051. Company size,KAP reputation, leverage, and profitability simultaneously affect the timeliness of financial reporting in banking companies on the Indonesia Stock Exchange in 2017 to 2020 as evidenced by the F test which shows a significance value less than 0.05, which is 0.000. Keywords: company size, KAP reputation, leverage, profitability, timeliness

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