Published: 2022-07-01

Efek Opini Audit dan Kepemilikan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

DOI: 10.35870/emt.v6i2.646

Zulkifli Umar, Budi Safatul Anam, Gustia Nizar
  • Zulkifli Umar: Universitas Muhammadiyah Aceh ROR
  • Budi Safatul Anam: Universitas Muhammadiyah Aceh ROR
  • Gustia Nizar: Universitas Muhammadiyah Aceh ROR
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Abstract

This study aims to examine the effect of audit opinion and public ownership on the timeliness of submitting financial statements. This research is a sample study, which includes 222 companies from 547 companies in the manufacturing sector during the 2018-2020 observation year. The sample was selected by purposive sampling technique. The analytical method used is logistic regression. The results of the study found that the audit opinion had an effect on increasing the timeliness of the submission of financial statements, especially the qualified audit opinion. Public ownership also has an effect on increasing the timeliness of submitting financial reports.

Keywords

Timely Submission of Financial Statements; Audit Opinions; Public Ownership

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How to Cite

Umar, Z., Safatul Anam, B., & Nizar, G. (2022). Efek Opini Audit dan Kepemilikan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal EMT KITA, 6(2), 300-307. https://doi.org/10.35870/emt.v6i2.646
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 6 No. 2 (2022)

  • Section: Articles

  • Published: 2022-07-01

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Author Biographies
Zulkifli Umar, Universitas Muhammadiyah Aceh
Google Scholar ResearchGate ORCID

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

Budi Safatul Anam, Universitas Muhammadiyah Aceh
Google Scholar ResearchGate ORCID

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia

Gustia Nizar, Universitas Muhammadiyah Aceh
Google Scholar ResearchGate ORCID

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia

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