Syahra Ghery, . (2025) PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study employs a quantitative approach to examine the influence of firm size, financial distress, and operational complexity on the timeliness of financial reporting (reporting lag) among manufacturing companies listed on the Indonesia Stock Exchange during the 2021 – 2024 period. A purposive sampling technique was applied for sample selection, resulting in 652 observations used as the basis for analysis. Data processing was conducted using panel data regression with STATA 17. The findings reveal that firm size and financial distress do not have a significant effect on reporting lag. This indicates that neither the scale of assets nor the degree of financial pressure directly determines the speed at which companies complete their reporting process. Conversely, operational complexity demonstrates a significant effect on reporting lag. This result suggests that companies with a greater number of subsidiaries require a longer consolidation process for their financial statements. Overall, the study highlights that reporting delays are more likely to stem from complex operational structures rather than financial conditions or asset scale.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112056] [Pembimbing: Masripah] [Ketua Penguji: Ferry Irawan] [Penguji 1: Dewi Darmastuti] |
| Uncontrolled Keywords: | reporting lag, firm size, financial distress, operational complexity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SYAHRA GHERY |
| Date Deposited: | 07 Apr 2026 05:26 |
| Last Modified: | 07 Apr 2026 05:26 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41349 |
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