?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALYSIS+OF+INTERNAL+AND+EXTERNAL+FACTORS+THAT+AFFECT%0D%0ATHE+DELAY+IN+SUBMISSION+OF+FINANCIAL+STATEMENTS%0D%0A(Empirical+Study+on+Trading%2C+Service%2C+and+Investment+Sector+Companies%0D%0A%0D%0ADuring+the+Period+2015+%E2%80%93+2021)&rft.creator=Melli+%2C+Oktaviana&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=This+study+aims+to+determine+whether+there+is+an+influence+between+company+size%2C%0D%0Aprofitability%2C+audit+tenure%2C+and+reputation+on+the+delay+in+submitting+financial%0D%0Areports.+The+population+in+this+study+are+companies+included+in+the+Trade%2C+Service%0D%0Aand+Investment+Sectors+listed+on+the+Indonesia+Stock+Exchange+in+2015+-+2021.+The%0D%0Asampling+technique+used+was+purposive+sampling+and+obtained+61+company%0D%0Asamples.+The+data+analysis+method+in+this+study+is+logistic+regression+analysis+with%0D%0Athe+Wald+test+and+the+Omnibus+Tests+of+Model+Coefficients+test+for+hypothesis%0D%0Atesting.+The+results+in+this+study+indicate+that+simultaneously+company+size%2C%0D%0Aprofitability%2C+audit+tenure+and+KAP+reputation+have+an+influence+on+the+delay+in%0D%0Asubmitting+financial+reports.+Partially%2C+company+size+is+calculated+using+ln+assets%2C%0D%0Aprofitability+is+proxied+using+the+return+on+asset+ratio%2C+and+has+a+significant+negative%0D%0Aeffect+on+the+delay+in+submitting+financial+reports.+The+audit+tenure+variable%2C+and%0D%0Athe+reputation+of+KAP+have+no+significant+effect+on+the+delay+in+submitting+financial%0D%0Areports.%0D%0AKeyword%3A+Delay+in+Financial+Statements%2C+Company+Size%2C+Profitability%2C+Audit%0D%0ATenure%2C+and+KAP+Reputation%0D%0A%0D%0AABSTRAK%0D%0A%0D%0AANALISIS+FAKTOR+INTERNAL+DAN+EKSTERNAL+YANG%0D%0AMEMPENGARUHI+KETERLAMBATAN+PENYAMPAIAN+LAPORAN%0D%0A%0D%0AKEUANGAN%0D%0A%0D%0A(Studi+Empiris+pada+Perusahaan+Sektor+Perdagangan%2C+Jasa%2C+dan%0D%0A%0D%0AInvestasi+Selama+Periode+2015+%E2%80%93+2021)%0D%0A%0D%0AOleh%3A%0D%0AMelli+Oktaviana%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+apakah+terdapat+pengaruh+antara+ukuran%0D%0Aperusahaan%2C+profitabilitas%2C+audit+tenure%2C+dan+reputasi+terhadap+keterlambatan%0D%0Apenyampaian+laporan+keuangan.+Populasi+dalam+penelitian+ini+adalah+Perusahaan%0D%0Ayang+termasuk+dalam+Sektor+Perdagangan%2C+Jasa%2C+dan+Investasi+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+tahun+2015+%E2%80%93+2021.+Teknik+pengambilan+sampel+yang%0D%0Adigunakan+yaitu+purposive+sampling+dan+diperoleh+61+sampel+perusahaan.+Metode%0D%0Aanalisis+data+dalam+penelitian+ini+adalah+analisis+regresi+logistik+dengan+uji+Wald%0D%0Adan+uji+Omnibus+Tests+of+Model+Coefficients+untuk+pengujian+hipotesis.+Hasil+pada%0D%0Apenelitian+ini+menunjukkan+secara+simultan+ukuran+perusahaan%2C+profitabilitas%2C+audit%0D%0Atenure+dan+reputasi+KAP+memiliki+pengaruh+terhadap+keterlambatan+penyampaian%0D%0Alaporan+keuangan.+Secara+parsial%2C+ukuran+perusahaan+yang+dihitung+menggunakan%0D%0Aln+asset%2C+profitabilitas+diproksikan+menggunakan+return+on+asset+ratio%2C+dan%0D%0Aberpengaruh+negatif+signifikan+terhadap+keterlambatan+penyampaian+laporan%0D%0Akeuangan.+Variabel+audit+tenure%2C+dan+reputasi+KAP+tidak+berpengaruh+signifikan%0D%0Aterhadap+keterlambatan+penyampaian+laporan+keuangan.%0D%0AKata+Kunci%3A+Keterlambatan+Laporan+Keuangan%2C+Ukuran+Perusahaan%2C%0D%0AProfitabilitas%2C+Audit+Tenure%2C+dan+Reputasi+KAP&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-06-24&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85142%2F1%2FAbstrak%2520-%2520Melli%2520Oktaviana%2520-%25202011031068%2520-%2520Melli%2520Oktaviana.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85142%2F2%2FSkripsi%2520Full%2520-%2520Melli%2520Oktaviana%2520-%25202011031068%2520-%2520Melli%2520Oktaviana.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85142%2F3%2FSkripsi%2520Tanpa%2520Pembahasan%2520-%2520Melli%2520Oktaviana%2520-%25202011031068%2520-%2520Melli%2520Oktaviana.pdf&rft.identifier=++Melli+%2C+Oktaviana++(2024)+ANALYSIS+OF+INTERNAL+AND+EXTERNAL+FACTORS+THAT+AFFECT+THE+DELAY+IN+SUBMISSION+OF+FINANCIAL+STATEMENTS+(Empirical+Study+on+Trading%2C+Service%2C+and+Investment+Sector+Companies+During+the+Period+2015+%E2%80%93+2021).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERISTAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85142%2F