Zarefa Yendri, Deviani Deviani

Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024

Introduction

Pengaruh ukuran perusahaan, umur perusahaan, dan opini audit terhadap ketepatan waktu penyampaian laporan keuangan: studi empiris pada perusahaan sektor consumer cyclicals yang terdaftar di bursa efek indonesia tahun 2022-2024. Kaji pengaruh ukuran, umur perusahaan, & opini audit terhadap ketepatan waktu laporan keuangan pada sektor consumer cyclicals di BEI 2022-2024. Opini audit berdampak signifikan.

Abstract

Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesses that are listed on the Indonesia Stock Exchange is the aim of this research. The study population consists of companies from the consumer cyclicals sector listed between 2022 - 2024. Purposive sampling was used to choose 94 companies as samples. The research relies on secondary data collected from company websites and other relevant platforms. The analytical method employed is logistic regression. The findings demonstrate that company size and age do not significantly influence timely reporting, while audit opinion exerts a significant positive effect.

Review

This paper addresses a highly relevant topic concerning the determinants of financial reporting timeliness, a crucial aspect for market transparency and investor decision-making. Specifically, the research aims to investigate the impact of company size, age, and audit opinion on the timely submission of financial statements by consumer cyclicals listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Employing logistic regression on secondary data from a purposive sample of 94 companies, the study's primary finding indicates that while company size and age do not significantly affect reporting timeliness, audit opinion has a significant positive influence. The study offers valuable contributions by focusing on a specific sector (consumer cyclicals) within an important emerging market (Indonesia), providing context-specific insights into financial reporting practices. The selection of variables—company size, age, and audit opinion—is well-aligned with existing literature on reporting timeliness, and the use of logistic regression is an appropriate methodological choice for analyzing a binary outcome. The finding that audit opinion significantly and positively influences timely reporting is particularly noteworthy, reinforcing the critical role of external assurance in promoting adherence to reporting deadlines and enhancing information credibility. However, several areas could benefit from further elaboration and refinement. The specified sample period "2022-2024" raises a methodological question regarding the inclusion of future data for 2024, which should be clarified as either an ongoing study or a projected data collection phase. The abstract would also be enhanced by detailing the specific criteria applied for purposive sampling, which is essential for assessing sample representativeness and replicability. Furthermore, while the findings state that size and age are not significant, a deeper discussion on the potential reasons or contextual factors explaining this non-significance within the Indonesian consumer cyclicals sector would add considerable depth. Future research could consider expanding the analysis to include a longer time series, explore other mediating or moderating variables like corporate governance structures, or delve into the specific characteristics of audit opinions that drive timely reporting.

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