ANALYSIS OF FACTORS AFFECTING THE TIMELINESS OF FINANCIAL REPORTING ON BIMBEL AHE IN PATI

ANALYSIS OF FACTORS AFFECTING THE TIMELINESS OF FINANCIAL REPORTING ON BIMBEL AHE IN PATI

Profitability, Leverage, Internal Audit Record and Timelines of Financial Reporting

This study aims to analyze the factors that affect the timeliness of financial reporting at Bimbel Ahe in Pati.The results showed that the profitability variable in this study was return on assets (ROA) showing the regression coefficient value of 109.722 with a sig value. of 0.626 above the significance of 0.05 (5%), thus it is proven that profitability has no effect on the timeliness of the presentation of financial statements, the leverage variable in this study is the debt to asset ratio (DAR) showing the regression coefficient value of -1.015 with a sig value . of 0.912 above the significance of 0.05 (5%), thus it is proven that leverage has no effect on the timeliness of the presentation of financial statements and the internal audit record variable in this study is the opinion of a public accountant or auditor about the financial statements whether qualified or qualified opinion (WDP) and unqualified opinion or unqualified (WTP) show the regression coefficient value of 18.869 with a value of sig. of 0.998 above the significance of 0.05 (5%), thus it is evident that the internal audit records have no effect on the timeliness of the presentation of financial statements. Thus, it is possible that the results will significantly affect the accuracy of the presentation of financial statements.

Arini Novandalina 1),Fidyah Yuli Ernawati2) , Rokhmad Budiyono3)

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2022

PERI IRAWAN

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