FAKTOR-FAKTOR YANG MEMPENGARUHI LAMA WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGES DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2019

Authors

  • Rosnia Soulissa Alumni Program Studi Akuntansi
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH

Keywords:

Length of time financial reporting, Company Size, Profitability, Age of Company, Audit Opinion

Abstract

This research aims to determine the influence of company size, profitability, age of company and audit opinion on the length of time financial reporting. Population of this research are sub-sector of food and beverages listed in Indonesia Stock Exchange (BEI) for period 2013-2019. The sample is determined by using purposive sampling method. This research used SPSS 26 tools. Hypothesis testing in this research uses multiple linear regression analysis. The results showed company size, profitability, age of company and audit opinion silmutaneously influenced the length of time financial reporting. Age of company partially have influence, audit opinion negatively influence, while company size and profitability do not effect the length time of financial reporting.

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Published

2021-10-12

Issue

Vol. 2 No. 1 (2021): Ekonomi

Section

Akuntansi