Research Article
A Moderating Variable Audit Opinion Was Used in The Analysis of The Impact of Firm Size, Audit Committee, and Institutional Ownership on the Timeliness of Financial Reporting
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328767, author={Maureen Marsenne and Tubagus Ismail and Muhamad Taqi and Rudi Zulfikar}, title={A Moderating Variable Audit Opinion Was Used in The Analysis of The Impact of Firm Size, Audit Committee, and Institutional Ownership on the Timeliness of Financial Reporting}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={audit opinion institutional ownership firm size audit committee and timeliness of financial reporting}, doi={10.4108/eai.4-11-2022.2328767} }- Maureen Marsenne
Tubagus Ismail
Muhamad Taqi
Rudi Zulfikar
Year: 2023
A Moderating Variable Audit Opinion Was Used in The Analysis of The Impact of Firm Size, Audit Committee, and Institutional Ownership on the Timeliness of Financial Reporting
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328767
Abstract
The audit opinion will serve as a moderating variable in this study as we examine the impact of firm size, audit committee, and institutional ownership on financial reporting timeliness. The study's population consists of infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. A purposive sampling technique was used, with 204 businesses making up the entire sample, and logistic regression analysis was used to analyze the data. According to the findings, firm size has a positive impact on timely financial reporting, whereas the audit committee and institutional ownership have no such impact. The audit opinion cannot increase the importance of timely financial reporting. The audit opinion cannot mitigate the impact of firm size, institutional ownership, and the audit committee on financial reporting timeliness.