Ketepatan Waktu Publikasi Laporan Keuangan Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Financial Reports Timeliness for Energy Companies Listed on The Indonesian Stock Exchange
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Abstract
Tujuan pertama dari study ini adalah menganalisis sejauhmana pengaruh profitabilitas, leverage, dan komisaris independen terhadap ketepatan waktu pelaporan keuangan. Tujuan kedua mengetahui kemampuan kelas auditor dalam memoderasi profitabilitas, leverage, dan komisaris independen atas ketepatan waktu penyampaian laporan keuangan pada perusahaan energi yang tercatat di Bursa Efek Indonesia di tahun 2017 hingga 2021. Data diolah menggunakan analisis regresi logit data panel dengan software EViews 12. Temuan penelitian memberikan bukti profitabilitas mempunyai pengaruh signifikan dan berhubungan positif dengan ketepatan waktu pelaporan keuangan. Leverage dan komisaris independen menunjukkan arah hubungan sesuai dengan hipotesis namun tidak cukup signifikan mempengaruhi ketepatan waktu. Kelas auditor tidak mampu menyeimbangkan variabel profitabilitas, leverage, dan komisaris independen dengan publikasi laporan keuangan.
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