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, firm size and institutional ownership on the timeliness of financial reporting with audit opinion as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019, using the saturated sample method. The total research sample consisted of 52 industrial sector companies that met the sample criteria. Data analysis was performed using logistic regression using SPSS version 16. The results of this study indicate that profitability has a significant effect on the timeliness of financial reporting, while company size and institutional ownership have no significant effect on the timeliness of financial reporting. Audit opinion is not able to have an effect in moderating profitability on timeliness of financial reporting, while audit opinion is able to influence in moderating company size and institutional ownership on timeliness of financial reportin