Pengaruh Kepemilikan Manajerial, Arus Kas Operasi, dan Kompleksitas Operasi Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Agis Pratiwi; Tri Utami Lestari

doi:10.51903/kompak.v16i1.1154

Agis Pratiwi Telkom University
Tri Utami Lestari Telkom University

DOI: https://doi.org/10.51903/kompak.v16i1.1154

Keywords: Timeliness, Managerial Ownership, Operating Cash Flow, The Complexity Of The Company’s Operations

Abstract

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

Author Biography

Tri Utami Lestari, Telkom University

References

[1] D. Gusriadi, “Dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Pelaporan Keuangan ( Studi Empiris Pada Perusahaan Manufaktur Yang,” hal. 321–334, 2021.
[2] T. U. Lestari, K. P. Putri, dan M. C. Devi, “The Influence of XBRL Adoption on Financial Reporting Timeliness : Evidence from Indonesian Banking Industry,” vol. 8, no. 2, hal. 181–196, 2021.
[3] E. H. Winata, A. Widiasmara, dan N. Amah, “Pengungkapan Sukarela, Profitabilitas, Rasio Gearing, Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan,” Angew. Chemie Int. Ed. 6(11), 951–952., hal. 2013–2015, 2021.
[4] S. N. Isyani dan R. V. Suryaputri, “Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan,” J. Ekon. Trisakti, vol. 2, no. 2, hal. 1561–1572, 2022.
[5] E. L. Majid, “PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KOMPLEKSITAS OPERASI, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN,” vol. 9, no. 2, 2022.
[6] U. Kulsum, “Analisis pengaruh leverage, profitabilitas, ukuran perusahaan, likuiditas, dan kepemilikan manajerial terhadap ketepatan waktu dalam penyampaian laporan keuangan pada perusahaan LQ45 yang terdaftar di BEI,” J. Ris. Akunt. dan Bisnis, vol. 8, no. 1, hal. 22–47, 2022.
[7] A. N. T. Oktafiyanti dan R. Syahadatina, “Pengaruh Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan,” Creat. Res. Manag. J., vol. 4, no. 2, hal. 106, 2021, doi: 10.32663/crmj.v4i2.2279.
[8] C. Nathalia dan C. Handoko, “PENGARUH ARUS KAS OPERASIONAL, PROFITABILITAS, LEVERAGE DAN OPINI AUDIT TERHADAP AUDIT DELAY PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA,” 2020.
[9] N. P. S. K. Dewi dan Y. M. Sridarta, “Laba Akuntansi, Arus Kas Operasi, Struktur Kepemilikan dan Opini Audit Terhadap Ketepatan Waktu Publikasi Laporan Keuangan,” Media Akunt., vol. 31, no. 01, hal. 44–53, 2019.
[10] N. R. Pangestu dan N. Rokhmania, “Pengaruh Struktur Modal, Profitabilitas, Arus Kas Operasi, Ukuran Perusahaan, Dan Ketepatan Waktu Terhadap Earnings Response Coefficient,” STIE PERBANAS SURABAYA, vol. 26, no. 2, hal. 173–180, 2021.
[11] Afriyeni dan D. Marlius, “Analisis Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan yang Listing di Bursa Efek Indonesia,” OSF Prepr., vol. 5, no. 2, hal. 1–17, 2019.
[12] Ghozali, Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26, 10 ed. Badan Penerbit Universitas Diponegoro, 2021.
[13] F. Nurlen, A. Sutarjo, dan A. Bustari, “Pengaruh Konvergensi IFRS, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi, dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di BEI Periode 2014-2018,” Pareso J., vol. 3, no. 1, hal. 37–56, 2021.