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PENGARUH KOMITE AUDIT, DUALITAS CEO, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023

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Penilaian

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This study aims to examine the influence of the audit committee, CEO duality, profitability, leverage, company size, and complexity of company operations on the timeliness of financial reporting. The research focuses on the banking sector listed on the Indonesia Stock Exchange for the period 2018-2023 using a purposive sampling method. A total of 51 companies were selected as the sample, observed over six years, resulting in 306 final data samples. The analytical technique employed is multiple linear regression analysis using software SPSS 25. The results indicate that the audit committee, profitability, and company size variables have a negative effect on the timeliness of financial reporting. Whereas, the CEO duality, leverage, and complexity of company operations do not have a significantly effect on the timeliness of financial reporting.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000461	T165213	T1652132025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1652132025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xvi, 169 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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