Pengaruh Profitabilitas Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan

Videsia, Yesica; Agung, R. Ery Wibowo; Nurcahyono, Nurcahyono

doi:10.30595/raar.v2i1.12200

Cited by 5 publications

(11 citation statements)

References 2 publications

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“…Studi mengenai pengaruh opini audit terhadap ketepatan waktu penyampaian laporan keuangan diperoleh hasil masih beragam. Penelitian Hastutik (2015); Nurlen et al (2021); Videsia et al (2022) membuktikan bahwa opini audit berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan. Namun studi Pradipta & Suryono (2017); Prakoso & Wahyudi (2022); Rialdy (2022); Nabila et al (2023); dan Sari & Budi (2023) menemukan bukti opini audit tidak berpengaruh terhadap ketepatan waktu publikasi pelaporan keuangan.…”

Section: Gambar 1 Grafik Keterlambatan Penyampaian Laporan Keuanganunclassified

“…Penelitian ini sejalan dengan temuan Suryani & Pinem (2018); Nurlen et al (2021); Videsia et al (2022); Risanty (2023);Putra et al (2023) yang membuktikan bahwa opini auditor berpengaruh signifikan pada timeliness penyampaian laporan keuangan. Perusahaan memperoleh opini wajar tanpa pengecualian, jadi perusahaan menyampaikan laporan keuangan secara tepat waktu.…”

Section: Pengaruh Opini Auditor Terhadap Ketepatan Waktu Penyampaian ...unclassified

“…Hastutik (2015);Suryani & Pinem (2018);Umar et al (2022); Putra et al (2023);Nurlen et al (2021); danVidesia et al (2022) menunjukkan bahwa opini audit berpengaruh signifikan positif terhadap ketepatan waktu publikasi pelaporan keuangan. Berdasarkan penjelasan tersebut, maka hipotesis penelitian ini adalah sebagai berikut.…”

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Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan

Khotrunida,

Suhadi,

Hardiningsih

et al. 2023

AKTSAR

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<p class="bdabstract"><span lang="EN-US">The aim of this research is to examine the influence of auditor opinion, managerial ownership, and Institutional Ownership on the timeliness of submitting financial reports. This research uses a quantitative approach supported by secondary data. The population of this research is all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. A sample of 57 manufacturing companies registered with ISSI were selected using a purposive sampling method. Based on panel data regression analysis, the results of this study show that the auditor's opinion has a significant effect on the timeliness of submitting financial reports. Managerial ownership and institutional ownership have no effect on the timeliness of submitting financial reports.</span></p>

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Section: Gambar 1 Grafik Keterlambatan Penyampaian Laporan Keuanganunclassified

Section: Pengaruh Opini Auditor Terhadap Ketepatan Waktu Penyampaian ...unclassified

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Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan

Khotrunida,

Suhadi,

Hardiningsih

et al. 2023

AKTSAR

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“…Tax aggressiveness is the planned manipulation of tax revenues through tax planning, using legally classified tax avoidance methods or tax evasion practices. Companies view taxes as a possible additional cost of reducing corporate profits (Kristianingrum et al, 2022;Videsia et al, 2022). Therefore, many researchers assume that corporations will take measures that reduce the company's tax burden.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness

Khasanah,

Nugroho,

Nurcahyono

2022

MAKSIMUM

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Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies.

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“…Return on Assets (ROA) is an essential financial performance standard for investors in estimating stock returns (Videsia et al, 2022). ROA measures a stock's return on its assets in the company's operations.…”

Section: The Effect Of Profitability On Stock Returnmentioning

confidence: 99%

The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return

Roqijah,

Nugroho,

Nurcahyono

2022

MAKSIMUM

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The return that investors will receive is one of the main factors in investment decisions. The higher the promised return, the more motivated investors will be in investing. This study aims to analyze the effect of ROA, OCF, EVA, and firm size on stock returns in manufacturing. The population of this study is manufacturing enterprise listed on the Indonesia stock exchange from 2018 to 2021, using the purposive sampling method. This research uses quantitative methods with data sources from the company's financial statements. The number of samples obtained was 125 companies. The analysis used is descriptive statistical analysis and multiple regression analysis. The results showed that return on assets, operating cash flow, economic value added, and company size were effective predictors in assessing the increase in stock returns in manufacturing enterprises during the study year. The implications of this research can be used in the development of stock return theory. Additionally, it can serve as a preference in the decision-making process for both investors and companies.

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Pengaruh Profitabilitas Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan

Cited by 5 publications

References 2 publications

Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan

Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan

The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness

The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return

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