<> "The repository administrator has not yet configured an RDF license."^^ . <> . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021)"^^ . "This study aims to determine whether there is an influence between company size,\r\nprofitability, audit tenure, and reputation on the delay in submitting financial\r\nreports. The population in this study are companies included in the Trade, Service\r\nand Investment Sectors listed on the Indonesia Stock Exchange in 2015 - 2021. The\r\nsampling technique used was purposive sampling and obtained 61 company\r\nsamples. The data analysis method in this study is logistic regression analysis with\r\nthe Wald test and the Omnibus Tests of Model Coefficients test for hypothesis\r\ntesting. The results in this study indicate that simultaneously company size,\r\nprofitability, audit tenure and KAP reputation have an influence on the delay in\r\nsubmitting financial reports. Partially, company size is calculated using ln assets,\r\nprofitability is proxied using the return on asset ratio, and has a significant negative\r\neffect on the delay in submitting financial reports. The audit tenure variable, and\r\nthe reputation of KAP have no significant effect on the delay in submitting financial\r\nreports.\r\nKeyword: Delay in Financial Statements, Company Size, Profitability, Audit\r\nTenure, and KAP Reputation\r\n\r\nABSTRAK\r\n\r\nANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG\r\nMEMPENGARUHI KETERLAMBATAN PENYAMPAIAN LAPORAN\r\n\r\nKEUANGAN\r\n\r\n(Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa, dan\r\n\r\nInvestasi Selama Periode 2015 – 2021)\r\n\r\nOleh:\r\nMelli Oktaviana\r\n\r\nPenelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara ukuran\r\nperusahaan, profitabilitas, audit tenure, dan reputasi terhadap keterlambatan\r\npenyampaian laporan keuangan. Populasi dalam penelitian ini adalah Perusahaan\r\nyang termasuk dalam Sektor Perdagangan, Jasa, dan Investasi yang terdaftar di\r\nBursa Efek Indonesia tahun 2015 – 2021. Teknik pengambilan sampel yang\r\ndigunakan yaitu purposive sampling dan diperoleh 61 sampel perusahaan. Metode\r\nanalisis data dalam penelitian ini adalah analisis regresi logistik dengan uji Wald\r\ndan uji Omnibus Tests of Model Coefficients untuk pengujian hipotesis. Hasil pada\r\npenelitian ini menunjukkan secara simultan ukuran perusahaan, profitabilitas, audit\r\ntenure dan reputasi KAP memiliki pengaruh terhadap keterlambatan penyampaian\r\nlaporan keuangan. Secara parsial, ukuran perusahaan yang dihitung menggunakan\r\nln asset, profitabilitas diproksikan menggunakan return on asset ratio, dan\r\nberpengaruh negatif signifikan terhadap keterlambatan penyampaian laporan\r\nkeuangan. Variabel audit tenure, dan reputasi KAP tidak berpengaruh signifikan\r\nterhadap keterlambatan penyampaian laporan keuangan.\r\nKata Kunci: Keterlambatan Laporan Keuangan, Ukuran Perusahaan,\r\nProfitabilitas, Audit Tenure, dan Reputasi KAP"^^ . "2024-06-24" . . . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . . . . . "Oktaviana"^^ . "Melli "^^ . "Oktaviana Melli "^^ . . . . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (File PDF)"^^ . . . "Abstrak - Melli Oktaviana - 2011031068 - Melli Oktaviana.pdf"^^ . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (File PDF)"^^ . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (File PDF)"^^ . . . "Skripsi Tanpa Pembahasan - Melli Oktaviana - 2011031068 - Melli Oktaviana.pdf"^^ . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . 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"ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "medium.jpg"^^ . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "small.jpg"^^ . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . . "ANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT\r\nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS\r\n(Empirical Study on Trading, Service, and Investment Sector Companies\r\n\r\nDuring the Period 2015 – 2021) (Other)"^^ . . . . . "HTML Summary of #85142 \n\nANALYSIS OF INTERNAL AND EXTERNAL FACTORS THAT AFFECT \nTHE DELAY IN SUBMISSION OF FINANCIAL STATEMENTS \n(Empirical Study on Trading, Service, and Investment Sector Companies \n \nDuring the Period 2015 – 2021)\n\n" . "text/html" . . . "330 Ekonomi" . . . "332 Ekonomi keuangan" . .