Pengaruh Profitabilitas Perusahaan terhadap Ketetapan Waktu Pelaporan Laporan Keuangan dengan Opini Audit sebagai Moderating Variabel  

Oleh:

Petronila, Thio Anastasia ; Mukhlasin

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 3 no. 1 (Feb. 2003), page 17-26.
Topik: Profitability; Timelines; Audit Opinion

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Financial statement is a performance responsibility report of management to its stockholders. High profitability can be considered as one indicator of a successful management Profitability, on the other hand, can influence the management behavior to deliver the financial statement report with timelines. Moreover, the correlation between profitability and financial statement timelines report is influenced by audit opinion. This research is using data from financial statement timeilnes at Jakarta Stock Exchange and founds that profitability influences the financial statement report timelines significantly. The result shows variables of Wald statistic 30,7172 and p-value 0.000. Wald statistic 17,7227 and p-value 0,0000 is a valid evidence that audit opinion have some influences in interaction between profitability and timelines.

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