Tiara Kharisma, Alfira (2024) PENGARUH FINANCIAL LEVERAGE, OPINI AUDIT, KEPEMILIKAN PUBLIK, DAN STRUKTUR KEPEMILIKAN KETEPATAN TERHADAP WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2019-2022. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
![[img]](http://eprints.umpo.ac.id/style/images/fileicons/text.png) |
Text (Surat Pernyataan Unggah Pustaka)
Surat Pernyataan Unggah Pustaka.pdf Download (201kB) |
|
Text (Halaman Depan)
Halaman Depan.pdf Download (736kB) |
|
Text (BAB I)
BAB I.pdf Download (407kB) |
|
Text (BAB II)
BAB II.pdf Restricted to Repository staff only Download (443kB) |
|
Text (BAB III)
BAB III.pdf Restricted to Repository staff only Download (445kB) |
|
Text (BAB IV)
BAB IV.pdf Restricted to Repository staff only Download (765kB) |
|
Text (BAB V)
BAB V.pdf Restricted to Repository staff only Download (253kB) |
|
Text (Daftar Pustaka)
Daftar Pustaka.pdf Download (304kB) |
|
Text (Lampiran - Lampiran)
Lampiran - Lampiran.pdf Restricted to Repository staff only Download (1MB) |
|
Text (Skripsi Full Text)
Skripsi Full Text Alfira T.pdf Restricted to Repository staff only Download (2MB) |
Abstract
This research aims to determine the influence of Financial Leverage, Audit Opinion, Public Ownership, and Ownership Structure on Financial Reporting Time. This research uses Financial Leverage (X1), Audit Opinion (X2), Public Ownership (X3), and Ownership Structure (X4) on Financial Reporting Time (Y) in mining sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative descriptive research by describing secondary data obtained from the financial reports of mining companies listed on the IDX for 2019-2022. The population in this research is all mining companies registered on the IDX in 2019-2022, namely 47 companies. The sampling method was carried out using a purposive sampling method by creating certain sample criteria that were able to represent the entire research population. The results of research on the first hypothesis show that Financial Leverage has no effect on Timeliness of Financial Reporting. This states that whether the level of financial leverage is large or small does not cause changes in the timing of financial reporting. Testing the second hypothesis shows that the results of the Audit Opinion have no effect on the Timeliness of Financial Reporting. This is because auditors only see the time limit based on the data used to prepare financial reports. so you don't see when the financial reports are published. Testing the third hypothesis shows that the results of Public Ownership have no effect on Timeliness of Financial Reporting. This is due to the low proportion of public share ownership and shareholders who only focus on increasing profits on the shares they have invested. Testing the fourth hypothesis shows that ownership structure has no effect on the timeliness of financial reporting. This is because the level of stock movement is erratic, resulting in a lack of stock management and less than optimal operations. Simultaneous testing shows the results that Financial Leverage, Audit Opinion, Public Ownership, and Ownership Structure simultaneously have no effect on the Timeliness of Financial Reporting. This is also shown by the coefficient of determination of the variables Financial Leverage (X1), Audit Opinion (X2), Public Ownership (X3), and Ownership Structure (X4) which can simultaneously influence the Timeliness of Financial Reporting (Y) by 10.6% and the rest is influenced by other variables outside this research. Keywords: Financial Leverage, Audit Opinion, Public Ownership, Ownership Structure, Timeliness of Financial Reporting
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Financial Leverage, Opini Audit, Kepemilikan Publik, Struktur Kepemilikan, Ketepatan Waktu Pelaporan Keuangan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 21 Mar 2024 05:27 |
| Last Modified: | 21 Mar 2024 05:27 |
| URI: | http://eprints.umpo.ac.id/id/eprint/13688 |
Actions (login required)
 |
View Item |
