MATRIKS PENELITIAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

No Judul Penelitian Penulis Tahun Sumber Variable X Simpulan

1. Pengaruh Return On Asset (ROA), Debt
To Equity Ratio (DER), dan Struktur
Kepemilikan Institusional dan Struktur
Kepemilikan Manajerial Terhadap
Ketepatan Waktu Penyampaian Laporan
Keuangan Pada Perusahaan Manufaktur
Sektor Industri Barang Konsumsi
2. Pengaruh Profitabilitas, Solvabilitas,
Ukuran Perusahaan, Umur Perusahaan,
Outsider Ownership, Dan Reputasi Kantor
Akuntan Publikterhadap Ketepatan Waktu
Penyampaian Laporan Keuangan (Studi
Empiris Pada Perusahaan Property And
Real Estate Yang Terdaftar Di Bursa Efek
Indonesia
Silva Septiana Januari JACFA, Volume 03, Number Return On Asset (ROA) (X1) 1. Variabel ROA memiliki pengaruh positif dan signifikan terhadap
2023 01, ISSN 2776-3781 Debt to Equity Ratio (DER) Ketepatan waktu penyampaian laporan keuangan.
(X2) 2. Variabel DER tidak memiliki pengaruh secara signifikan
Kepemilikan Institusional (X3) terhadap Ketepatan waktu penyampaian laporan keuangan.
Kepemilikan Manajerial (X4) 3. Variabel Kepemilikan Institusional tidak memiliki pengaruh
secara signifikan terhadap Ketepatan waktu penyampaian laporan
keuangan.
4. Variabel Kepemilikan Manajerial memiliki pengaruh yang
signifikan terhadap Ketepatan waktu penyampaian laporan
keuangan.
Nenik Marianti, Maret Jurnal Ekonomi dan Profitabilitas (X1) 1. Profitabilitas berpengaruh terhadap ketepatan waktu
Yusralaini, 2023 Manajemen Vol.3, No.1, Hal Solvabilitas (X2) penyampaian laporan keuangan.
Julita 137-149 Ukuran Perusahaan (X3) 2. Solvabilitas tidak berpengaruh terhadap ketepatan waktu
Umur Perusahaan (X4) penyampaian laporan keuangan.
Outsider Ownership (X5) 3. Ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu
Reputasi Kantor Akuntan penyampaian laporan keuangan.
Publik (X6) 4. Umur perusahaan tidak berpengaruh terhadap ketepatan waktu
penyampaian laporan keuangan.
5. Outsider ownership tidak berpengaruh terhadap ketepatan waktu
penyampaian laporan keuangan.
6. Reputasi kantor akuntan publik tidak berpengaruh terhadap
ketepatan waktu penyampaian laporan keuangan.

3. Pengaruh Leverage, Ukuran Perusahaan
dan Profitabilitas Terhadap Ketepatan
Waktu Pelaporan Keuangan
Dwi Agustina Januari Jurnal Ilmu dan Riset Leverage (X1) 1. Leverage berpengaruh negatif signifikan terhadap ketepatan
2023 Akuntansi, Vol.12, No.1, e- Ukuran Perusahaan (X2) waktu dalam pelaporan keuangan.
ISSN: 2461-0585 Profitabilitas (X3) 2. Ukuran perusahaan tidak berpengaruh signifikan terhadap
ketepatan waktu dalam pelaporan keuangan.
3. Profitabilitas tidak berpengaruh signifikan terhadap ketepatan
waktu dalam pelaporan keuangan.

4. Pengaruh Ukuran Dan Profitabilitas Hamsar, Januari JUPUMI, Vol.2, No. 1, Hal Ukuran Perusahaan (X1) 1. Ukuran perusahaan tidak berpengaruh terhadap CIR perusahaan
Perusahaan Terhadap Ketepatan Waktu Bambang 2023 121 – 132, ISSN: Profitabilitas (X2) sektor industri barang konsumsi yang terdaftar di DES 2016-
Corporate Internet Reporting Pada Daftar Kurniawan, 2808-9359 Ukuran dan Profitabilitas (X3) 2020.
Efek Syariah (Studi Pada Perusahaan Mohammad 2. Profitabilitas tidak berpengaruh terhadap CIR perusahaan sektor
Sektor Industri Barang Konsumsi Yang Orinaldi industri barang konsumsi yang terdaftar di DES 2016-2020.
Terdaftar Di Bursa Efek Indonesia Periode 3. Ukuran dan Profitabilitas perusahaan secara simultan tidak
2016-2020) berpengaruh terhadap CIR perusahaan sector industri barang
konsumsi yang terdaftar di DES 2016-2020.
5. Pengaruh Likuiditas, Profitabilitas,
Laverage, dan Umur Perusahaan Terhadap
Ketepatan Waktu Penyampaian Laporan
Keuangan Perusahaan Perbankan di BEI
Periode 2018-2020
6. Analisis Pengaruh Leverage, Profitabilitas,
Ukuran Perusahaan, Likuiditas Dan
Kepemilikan Manajerial Terhadap
Ketepatan Waktu Dalam Penyampaian
Laporan Keuangan Pada Perusahaan LQ45
Yang Terdaftar Di Bursa Efek Indonesia
7. Pengaruh Kepemilikan Publik, Umur
Perusahaan, Kompleksitas Perusahaan
Terhadap Ketepatan Waktu Dalam
Penyampaian Laporan Keuangan
8. Pengaruh Profitabilitas Dan Ukuran
Perusahaan Terhadap Ketepatan Waktu
Pelaporan Keuangan
9. The Effect Of Regulatory Changes On
Relationship Between Earnings
Management And Financial Reporting
Timeliness: The Case Of COVID-19
Pandemic
Eka Rahmawati, November JAE, Volume Likuiditas (X1) Hasil penelitian memperlihatkan di mana rasio likuiditas dan
Novi 2022 7, No. 3, E ISSN 2541- Profitabilitas (X2) profitabilitas berpengaruh signifikan terhadap ketepatan waktu
Khoiriawati 0180 Laverage (X3) pelaporan keuangan. Sementara laverage serta umur perusahaan
Umur Perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan
(X4) keuangan. Secara simultan likuiditas, profitabilitas, laverage, dan
umur perusahaan berpengaruh terhadap ketepatan waktu
penyampaian laporan keuangan. Diharapkan penelitian berikut bisa
memberi keterlibatan yang signifikan pada pihak terkait didalam
memprediksi serta menilai ketepatan waktu penyampaian laporan
keuangan.
Umi Kalsum Januari JRAK, Volume 8, No. 1, Hal Leverage (X1) Hasil penelitian ini menunjukkan bahwa Secara simultan, dapat
2022 11-17 Profitabilitas (X2) diketahui bahwa variabel leverage, profitabilitas, ukuran perusahaan,
Likuiditas (X3) likuiditas dan kepemilikan manajerial secara bersama - sama atau
Ukuran Perusahaan (X4) simultan mempengaruhi variabel ketepatan waktu dalam
Kepemilikan manajerial (X5) penyampaian laporan keuangan pada perusahaan LQ45 yang
terdaftar di BEI. Secara parsial, dijelaskan bahwa variabel leverage,
likuiditas, kepemilikan manajerial tidak dapat mempengaruhi
variabel ketepatan waktu dalam penyampaian laporan keuangan pada
perusahaan LQ45 yang terdaftar di BEI. Sedangkan pada variabel
profitabilitas dan ukuran perusahaan dinyatakan dapat
mempengaruhi variabel ketepatan watu dalam penyampaian laporan
keuangan pada perusahaan LQ45 yang terdaftar di BEI.
Livia Valentina, Juli Sibatik Journal, Volume 1. Kepemilikan Publik (X1) Berlandaskan pada pemaparan yang tersaji, adapun hasil yang
Syamsu Rizal 2022 No.8 Umur Perusahaan (X2) peneliti dapat disimpulkan yakni ketepatan waktu terkait
Kompleksitas Perusahaan (X3) penyampaian atau penginformasian laporan keuangan dipengaruhi
dengan positif dan signifikan atas kepemilikan publik, umur
perusahaan serta kompleksitas perusahaan.
Anggara Avisca, Juni Jurnal Proaksi, Vol. 9 No. 2, Profitabilitas (X1) 1. Profitabilitas terbukti berpengaruh terhadap ketepatan waktu
Hero Priono 2022 Hal 219 - 228 Ukuran Perusahaan (X2) pelaporan keuangan pada perusahaan food and beverage.
2. Ukuran perusahaan tidak mempengaruhi kepraktisan
pengumuman keuangan dalam perusahaan food and beverage.
Toni Šušak 2020 Vol. 38, No. 2, Hal 453-473 Size (X1) Results consistent with first and third hypothesis established for the
Leverage (X2) absolute measure of earnings management and income-decreasing
Financial Performance (X3) earnings management were founded, but in the case of income-
increasing earnings management activities no statistical evidence
was found to support the hypothesized relation. Main conclusion was
that financial reporting delays after regulatory changes during
pandemic could be attributed to earnings management activities.
Higher tolerance of investors and other stakeholders regarding audit
reporting delays in comparison to regular reporting environment was
conjectured.
10. The Influence of XBRL, Independent
Commissioner, Management Ownership,
and Operation Complexity on Timeliness
of Financial Reporting: Evidence from
Indonesian Energy Sector
11. Analysis of Factors Affecting Timeliness
of Financial Reporting in
Manufacturing Companies
12. Effect of Corporate Governance
Compositions on Financial Reporting
Timeliness in Nigerian Deposit Money
Banks
13. The Impact Of Ownership Structure,
Board Attributes And XBRL Mandate On
Timeliness Of Financial Reporting:
Evidence From Turkey
14. Firm Attributes and Financial Reporting
Timeliness of Consumer Goods Firms
Listed in Nigeria Stock Exchange
Aurelia Widya 2022 European International XBRL (X1) First, this research is expected to inform investors that financial
Kusumaningtyas Conference on Industrial Komisaris Independen (X2) information of energy sector companies listed on the Indonesia Stock
and Dedik Nur Engineering and Operations Kepemilikan Manajerial (X3) Exchange can be accessed via XBRL format. Second, the research
Triyanto Management Kompleksitas Operasi (X4) results are expected to be a reference as a recommendation for
Rome, Italy, July 26-28 companies, especially energy sector companies, that the XBRL
format can provide accuracy and reliable information, faster data
access, and can help the stakeholder to make business decision.
Third, the results are also expected to be used as a reference to better
comply with the Financial Services Authority Regulations regarding
the timeliness of financial reporting and independent commissioners.
Elsye Fatmawati April Journal of Research in Profitability (X1) The test results with logistic regression show empirical evidence that
& Siti Rohimah 2022 Business, Economics, and Ownership Structure (X2) profitability and ownership structure have a positive effect on the
Education, Volume 4 Debt To Equity Ratio (X3) timeliness of the company's financial reporting. While the debt to
E-ISSN 2686-6056 Issue 2 equity ratio, auditor quality, and auditor turnover have no effect on
the timeliness of the company's financial reporting.
Okerekeoti, September Volume 04, Issue 03 Broad Size (X1) The results show that board size has a positive and significant effect
Chinedu U. 2022 Audit committee independence on financial reporting timeliness deposit money banks in Nigeria,
Ezejiofor, (X2) while audit committee independence has a positive but insignificant
Raymond A effect on financial reporting timeliness of deposit money banks in
Nigeria. Therefore, on the basis of the findings and conclusions of
the study, the study recommends among other things that the number
of banks board of directors should play a vital role in how well it can
oversee daily operations of the institution and monitor management.
Mine Aksoy, March Journal of Applied Accounting Institutional Ownership (X1) The regression results for the main sample (BIST ALL) show that
Mustafa Kemal 2021 Research, Financial Performance (X2) institutional ownership, financial performance and size are
Yilmaz, Size (X3) statistically significant and positively associated with the timely
Nuraydin
Leverage (X4) financial reporting, while leverage is statistically significant and
Topcu, Ozgur
Uysal Mandatory XBRL (X5) negatively associated with the timely reporting. Thus, profitable or
large companies and those companies that have high level of
institutional ownership are more likely to file their accounts earlier.
Institutional investors’preference for lower information asymmetries
accelerates timely disclosure of financial reports. According to the
regression results, XBRL mandate does not affect timeliness for
companies in BIST. However, the univariate test results indicate that
the effect of mandatory XBRL adoption on timeliness is slightly
more salient for the BIST 100 companies.
Onumoh Ahmed July 2022 International Journal of Firm Qualities (X1) 1. That firm qualities are important in enhancing the financial
Yahaya (Aca), Advances in Engineering and Size Of The Company (X2) reporting timeliness of listed consumer goods firms in Nigeria
Halima Ahmed Management (IJAEM) Board Independence (X3) during the study period.
Usman, Bello Volume 4, Issue 7, pp: 1503-
2. The size of the company has a considerable favorable impact on
Umar 1511
the timeliness of financial reporting.
3. Board independence has no significant effect on the financial
reporting quality of listed consumer goods firm in Nigeria during

15. Comparative Analysis Of Firm
Attributes And Timeliness Of
Financial Reporting Of Deposit
Money Banks In Nigeria And Ghana
the period under review even at 10 percent level of significance
Fatimehin June 2022 International Journal of Recent Firm Attributes (X1) The analysis shows that bank size of the two countries have a
Kolawole, Research in Social Sciences return on assets (X2) positive, but insignificant effect on timeliness of financial reporting
Ezejiofor, and Humanities (IJRRSSH) of deposit money banks in Nigeria and Ghana. However, the results
Raymond A, Vol. 9, Issue 2, pp: (279-287)
show that there is a negative and insignificant effect between and
Olaniyi Ayo
Rufus return on assets and timeliness of financial reporting of deposit
money banks in Nigeria and Ghana. This implies that 1 naira
increase in banks assets will lead to increase in reporting timeliness
of their audited financial accounts. Whereby increase in return on
assets will result decrease in reporting timeliness of their audited
financial accounts. This study therefore, concludes those firms
attributes are not significant in determine the timeliness of financial
reporting in a corporate entity like banks.

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