Academic Journal
View in EDS

DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI.

Bibliographic Details
Title: DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI.
Alternate Title: DETERMINANTS OF TIMELINESS IN FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATING VARIABLE.
Authors: Marsinah, Siti1 maysinah01@gmail.com, Kusuma, Indra Cahya1, Didi1
Source: Jurnal Visionida. jun2026, Vol. 12 Issue 1, p43-60. 18p.
Subject Terms: *Profitability, *Auditing, *Financial statements, *Liquidity (Economics), *Business size, *Corporate governance, Punctuality, Logistic regression analysis
Abstract (English): Financial reporting plays a key role in accountable and transparent corporate governance as a communication tool between management and stakeholders. Management’s ability to report on time influences decision-making, while delays result in a loss of the information’s value and relevance. The focus of this study is to examine how liquidity, measured by the Current Ratio, audit opinions, and firm size influence the timeliness of financial report submission among Property & Real Estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study also analyzes the moderating effect of profitability (ROA). The study utilizes secondary data with a sample of 58 companies selected via purposive sampling, and the analysis was conducted using a logistic regression approach based on E-Views. The results indicate that liquidity significantly influences the timeliness of financial reporting at the 10% significance level, while audit opinions significantly influence it at the 1% significance level. Company size does not affect the timeliness of financial reporting. Profitability does not moderate the relationship between liquidity and the timeliness of financial reporting. However, profitability was found to moderate the relationship between audit opinion and the timeliness of financial reporting with a negative effect at a 10% significance level. [ABSTRACT FROM AUTHOR]
Abstract (Indonesian): Pelaporan keuangan memegang peranan dalam tata kelola perusahaan yang akuntabel dan transparan sebagai alat komunikasi antara manajemen dan pemangku kepentingan. Kemampuan manajemen menyampaikannya tepat waktu memengaruhi pengambilan keputusan, sementara keterlambatan menyebabkan hilangnya nilai dan relevansi informasi. Fokus penelitian ini adalah mengkaji bagaimana likuiditas yang diukur melalui Current Ratio, opini audit, serta ukuran perusahaan memengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan Properti & Real Estat yang tercatat di Bursa Efek Indonesia selama 2020–2024. Penelitian ini juga menganalisis moderasi profitabilitas (ROA). Penelitian memanfaatkan data sekunder dengan penentuan sampel sebanyak 58 perusahaan melalui metode purposive sampling, dan pengujian dilakukan menggunakan pendekatan regresi logistik berbasis E-Views. Hasil pengujian menunjukkan likuiditas berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan pada tingkat signifikansi 10%, sedangkan opini audit berpengaruh signifikan pada tingkat signifikansi 1%. Ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Profitabilitas tidak mampu memoderasi hubungan antara likuiditas dan ketepatan waktu pelaporan keuangan. Namun, profitabilitas terbukti memoderasi hubungan antara opini audit dan ketepatan waktu pelaporan keuangan dengan arah pengaruh negatif pada tingkat signifikansi 10%. Selain itu, profitabilitas juga memoderasi hubungan antara ukuran perusahaan dan ketepatan waktu pelaporan keuangan pada tingkat signifikansi 5%. [ABSTRACT FROM AUTHOR]
Copyright of Jurnal Visionida is the property of Universitas Djuanda and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Business Source Index
FullText Text:
  Availability: 0
Header DbId: bsx
DbLabel: Business Source Index
An: 196010547
RelevancyScore: 1412
AccessLevel: 6
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 1411.61413574219
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI.
– Name: TitleAlt
  Label: Alternate Title
  Group: TiAlt
  Data: DETERMINANTS OF TIMELINESS IN FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATING VARIABLE.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Marsinah%2C+Siti%22">Marsinah, Siti</searchLink><relatesTo>1</relatesTo><i> maysinah01@gmail.com</i><br /><searchLink fieldCode="AR" term="%22Kusuma%2C+Indra+Cahya%22">Kusuma, Indra Cahya</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Didi%22">Didi</searchLink><relatesTo>1</relatesTo>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22Jurnal+Visionida%22">Jurnal Visionida</searchLink>. jun2026, Vol. 12 Issue 1, p43-60. 18p.
– Name: Subject
  Label: Subject Terms
  Group: Su
  Data: *<searchLink fieldCode="DE" term="%22Profitability%22">Profitability</searchLink><br />*<searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br />*<searchLink fieldCode="DE" term="%22Financial+statements%22">Financial statements</searchLink><br />*<searchLink fieldCode="DE" term="%22Liquidity+%28Economics%29%22">Liquidity (Economics)</searchLink><br />*<searchLink fieldCode="DE" term="%22Business+size%22">Business size</searchLink><br />*<searchLink fieldCode="DE" term="%22Corporate+governance%22">Corporate governance</searchLink><br /><searchLink fieldCode="DE" term="%22Punctuality%22">Punctuality</searchLink><br /><searchLink fieldCode="DE" term="%22Logistic+regression+analysis%22">Logistic regression analysis</searchLink>
– Name: Abstract
  Label: Abstract (English)
  Group: Ab
  Data: Financial reporting plays a key role in accountable and transparent corporate governance as a communication tool between management and stakeholders. Management’s ability to report on time influences decision-making, while delays result in a loss of the information’s value and relevance. The focus of this study is to examine how liquidity, measured by the Current Ratio, audit opinions, and firm size influence the timeliness of financial report submission among Property & Real Estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study also analyzes the moderating effect of profitability (ROA). The study utilizes secondary data with a sample of 58 companies selected via purposive sampling, and the analysis was conducted using a logistic regression approach based on E-Views. The results indicate that liquidity significantly influences the timeliness of financial reporting at the 10% significance level, while audit opinions significantly influence it at the 1% significance level. Company size does not affect the timeliness of financial reporting. Profitability does not moderate the relationship between liquidity and the timeliness of financial reporting. However, profitability was found to moderate the relationship between audit opinion and the timeliness of financial reporting with a negative effect at a 10% significance level. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label: Abstract (Indonesian)
  Group: Ab
  Data: Pelaporan keuangan memegang peranan dalam tata kelola perusahaan yang akuntabel dan transparan sebagai alat komunikasi antara manajemen dan pemangku kepentingan. Kemampuan manajemen menyampaikannya tepat waktu memengaruhi pengambilan keputusan, sementara keterlambatan menyebabkan hilangnya nilai dan relevansi informasi. Fokus penelitian ini adalah mengkaji bagaimana likuiditas yang diukur melalui Current Ratio, opini audit, serta ukuran perusahaan memengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan Properti & Real Estat yang tercatat di Bursa Efek Indonesia selama 2020–2024. Penelitian ini juga menganalisis moderasi profitabilitas (ROA). Penelitian memanfaatkan data sekunder dengan penentuan sampel sebanyak 58 perusahaan melalui metode purposive sampling, dan pengujian dilakukan menggunakan pendekatan regresi logistik berbasis E-Views. Hasil pengujian menunjukkan likuiditas berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan pada tingkat signifikansi 10%, sedangkan opini audit berpengaruh signifikan pada tingkat signifikansi 1%. Ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Profitabilitas tidak mampu memoderasi hubungan antara likuiditas dan ketepatan waktu pelaporan keuangan. Namun, profitabilitas terbukti memoderasi hubungan antara opini audit dan ketepatan waktu pelaporan keuangan dengan arah pengaruh negatif pada tingkat signifikansi 10%. Selain itu, profitabilitas juga memoderasi hubungan antara ukuran perusahaan dan ketepatan waktu pelaporan keuangan pada tingkat signifikansi 5%. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Jurnal Visionida is the property of Universitas Djuanda and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsx&AN=196010547
RecordInfo BibRecord:
  BibEntity:
    Languages:
      – Code: ind
        Text: Indonesian
    PhysicalDescription:
      Pagination:
        PageCount: 18
        StartPage: 43
    Subjects:
      – SubjectFull: Profitability
        Type: general
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Financial statements
        Type: general
      – SubjectFull: Liquidity (Economics)
        Type: general
      – SubjectFull: Business size
        Type: general
      – SubjectFull: Corporate governance
        Type: general
      – SubjectFull: Punctuality
        Type: general
      – SubjectFull: Logistic regression analysis
        Type: general
    Titles:
      – TitleFull: DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Marsinah, Siti
      – PersonEntity:
          Name:
            NameFull: Kusuma, Indra Cahya
      – PersonEntity:
          Name:
            NameFull: Didi
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 06
              Text: jun2026
              Type: published
              Y: 2026
          Identifiers:
            – Type: issn-print
              Value: 2442417X
          Numbering:
            – Type: volume
              Value: 12
            – Type: issue
              Value: 1
          Titles:
            – TitleFull: Jurnal Visionida
              Type: main
ResultId 1