Hajering

Departemen Akuntansi Universitas Muslim Indonesia

DOI : https://doi.org/10.47191/ijsshr/v7-i09-31

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ABSTRACT

This study aims to examine the influence of Return on Assets, Audit Opinion, Company Size, and Debt-to-Equity Ratio on the timeliness of financial reporting in companies. This research is quantitative, using secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study consisted of 45 companies listed on the IDX from 2017 to 2019. Out of these, 20 companies met the criteria for sampling. The analysis technique used was multiple linear regression. The results indicate that the Return on Assets and Debt-to-Equity Ratio variables have a significant influence on the timeliness of financial reporting, while the Company Size variable does not significantly affect the timeliness of financial reporting.

KEYWORDS:

Return on Asset, Audit Opinion, Company Size, Debt to Equity Ratio, Timeliness of Financial Reporting.

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Volume 07 Issue 09 september 2024