?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+FINANCIAL+DISTRESS%2C+UKURAN+PERUSAHAAN%2C+DAN%0D%0AKOMPLEKSITAS+OPERASI+PERUSAHAAN+PADA+KETERLAMBATAN%0D%0A%0D%0APUBLIKASI+LAPORAN+KEUANGAN+INTERIM%0D%0A%0D%0A(Studi+Empiris+pada+Perusahaan+yang+Terdaftar+di+Bursa+Efek+Indonesia)&rft.creator=SITI+KHADIJAH%2C+MARSHALLIA&rft.subject=330+Ekonomi&rft.subject=339+Makroekonomi%2C+ekonomi+makro+dan+topik+terkait&rft.description=Penelitian+ini+bertujuan+untuk+menguji+dan+menganalisis+tiga+faktor+yang+dapat%0D%0Aberpengaruh+terhadap+keterlambatan+publikasi+laporan+keuangan+interim%2C+yaitu%0D%0Afinancial+distress%2C+ukuran+perusahaan%2C+dan+kompleksitas+operasi+perusahaan.%0D%0APenelitian+ini+adalah+penelitian+kuantitatif.+Populasi+pada+penelitian+ini+yaitu%0D%0Aperusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia+rentang+waktu+tahun+2021-2022.%0D%0AMetode+pengambilan+sampel+yang+digunakan+pada+penelitian+ini+adalah+metode%0D%0Apurposive+sampling+dengan+menggunakan+sumber+data+sekunder+berupa+laporan%0D%0Akeuangan+interim%2C+sehingga+didapatkan+sebanyak+178+sampel+penelitian+termasuk%0D%0Acontrol+group+(perusahaan+yang+tidak+terlambat+melakukan+publikasi+laporan%0D%0Akeuangan+interim).+Metode+analisis+data+yang+digunakan+yaitu+analisis+regresi%0D%0Alogistik.+Berdasarkan+hasil+uji+hipotesis+yang+dilakukan+dengan+bantuan+SPSS+27%2C%0D%0Auji+parsial+T+menunjukkan+bahwa+variabel+independen+financial+distress+metode%0D%0Agrover+berpengaruh+positif+signifikan+terhadap+keterlambatan+publikasi+laporan%0D%0Akeuangan+interim.+Namun%2C+variabel+independen+ukuran+perusahaan+dan%0D%0Akompleksitas+operasi+perusahaan+tidak+berpengaruh+signifikan+terhadap%0D%0Aketerlambatan+publikasi+laporan+keuangan+interim.+Dan+bersumber+dari+hasil+uji%0D%0Asimultan+F%2C+secara+bersama-sama+ketiga+variabel+independen+berpengaruh%0D%0Asignifikan+terhadap+keterlambatan+publikasi+laporan+keuangan+interim.%0D%0A%0D%0AKata+kunci%3A+Laporan+keuangan+interim%2C+financial+distress%2C+ukuran+perusahaan%2C%0D%0Akompleksitas+operasi+perusahaan%0D%0A%0D%0AThis+research+aims+to+examine+and+analyze+three+factors+that+can+influence+the+delay%0D%0Ain+the+publication+of+interim+financial+reports%2C+namely+financial+distress%2C+company%0D%0Asize%2C+and+company+operational+complexity.+This+research+is+quantitative+research.%0D%0AThe+population+in+this+study+is+companies+listed+on+the+Indonesia+Stock+Exchange%0D%0Ain+the+period+2021-2022.+The+sampling+method+used+in+this+research+was+a%0D%0Apurposive+sampling+method+using+secondary+data+sources+in+the+form+of+interim%0D%0Afinancial+reports%2C+resulting+in+a+total+of+178+research+samples+including+the+control%0D%0Agroup+(companies+that+were+not+late+in+publishing+interim+financial+reports).+The%0D%0Adata+analysis+method+used+is+logistic+regression+analysis.+Based+on+the+results+of%0D%0Ahypothesis+testing+carried+out+with+the+help+of+SPSS+27%2C+the+partial+T-test+indicates%0D%0Athat+the+independent+variable+financial+distress%2C+using+the+Grover+method%2C+has+a%0D%0Asignificant+positive+effect+on+the+delay+in+the+publication+of+interim+financial+reports.%0D%0AHowever%2C+the+independent+variables+company+size+and+company+operational%0D%0Acomplexity+do+not+significantly+influence+the+delay+in+the+publication+of+interim%0D%0Afinancial+reports.+Furthermore%2C+based+on+the+simultaneous+F-test+results%2C%0D%0Acollectively+all+three+independent+variables+significantly+influence+the+delay+in+the%0D%0Apublication+of+interim+financial+reports.%0D%0A%0D%0AKeywords%3A+Interim+financial+reports%2C+financial+distress%2C+company+size%2C+complexity%0D%0Aof+company+operations&rft.publisher=FAKULTAS+EKONOMI+BISNIS&rft.date=2024-07-16&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84476%2F1%2FPENGARUH%2520FDS%2520SIZE%2520DAN%2520KOP%2520PADA%2520KETERLAMBATAN%2520PUBLIKASI%2520LAPORAN%2520KEUANGAN%2520INTERIM%2520-%2520Abstrak%2520Upload%2520-%2520Siti%2520Khadijah%2520Marshallia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84476%2F2%2FPENGARUH%2520FDS%2520SIZE%2520DAN%2520KOP%2520PADA%2520KETERLAMBATAN%2520PUBLIKASI%2520LAPORAN%2520KEUANGAN%2520INTERIM%2520-%2520Full%2520Upload-1%2520-%2520Siti%2520Khadijah%2520Marshallia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84476%2F3%2FPENGARUH%2520FDS%2520SIZE%2520DAN%2520KOP%2520PADA%2520KETERLAMBATAN%2520PUBLIKASI%2520LAPORAN%2520KEUANGAN%2520INTERIM%2520-%2520Tanpa%2520BAB%25204%2520Upload-1%25281%2529%2520-%2520Siti%2520Khadijah%2520Marshallia.pdf&rft.identifier=++SITI+KHADIJAH%2C+MARSHALLIA++(2024)+PENGARUH+FINANCIAL+DISTRESS%2C+UKURAN+PERUSAHAAN%2C+DAN+KOMPLEKSITAS+OPERASI+PERUSAHAAN+PADA+KETERLAMBATAN+PUBLIKASI+LAPORAN+KEUANGAN+INTERIM+(Studi+Empiris+pada+Perusahaan+yang+Terdaftar+di+Bursa+Efek+Indonesia).++FAKULTAS+EKONOMI+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F84476%2F