Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Audit sebagai Variabel Moderasi

This study aims to determine the effect of profitability, company size and institutional ownership on the timeliness of financial reporting with audit opinion as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the period 2016-2018, using the saturated sample method. The total research sample consisted of 135 mining companies that met the sample criteria. Data analysis was performed using logistic regression using SPSS version 23. The results of this study indicate that profitability and institutional ownership have a significant effect on the timeliness of financial reporting while firm size has no significant effect on timeliness of financial reporting. Audit opinion is able to influence in moderating profitability on timeliness of financial reporting, while audit opinion is unable to influence in moderating company size and institutional ownership on timeliness of financial reporting