AZZAHRA, PUTRI JIHAN (2024) PENGARUH BUDAYA ORGANISASI, KOMITMEN MANAGER, KOMPETENSI ORGANISASI DAN OPINI AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to determine the effect of organizational culture, manager commitment, organizational competence and auditor's opinion on the timeliness of financial reporting. This research was conducted on 4 well-known companies that are included in the consumer goods industry sector listed on the Indonesia Stock Exchange. Descriptive method with quantitative approach is the method used to answer the research problem formulation. The type of data used is primary data from the results of distributing questionnaires to employees of the company's accounting and finance division. The population in this study were employees of the consumer goods industrial sector. The data were tested using SMART PLS 4.0. The results of the study using SEM PLS analysis and a significance level of 5%. The auditor's opinion has no significant effect, while organizational culture, manager commitment and organizational competence have a significant effect on the timeliness of financial reporting. Tujuan dari peneltiian ini untuk mengetahui pengaruh budaya organisasi, komitmen manager, kompetensi organisasi dan opini auditor terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dilakukan pada 4 perusahaan ternama yang termasuk ke dalam sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonsia. Metode deskriptif dengan pendekatan kuantitatif adalah metode yang digunakan untuk menjawab rumusan masalah penelitian. Jenis data yang digunakan adalah data primer dari hasil sebar kuesioner ke pegawai perusahaan bagian akuntansi dan keuangan. Populasi dalam penelitian ini adalah karyawan perusahaan sektor industri barang konsumsi. Data diuji dengan menggunakan SMART PLS 4.0. Hasil penelitian dengan menggunakan analisis SEM PLS dan taraf signifikansi 5%. Opini auditor tidak berpengaruh signifikan sedangkan budaya organisasi, komitmen manager dan kompetensi organisasi berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 24 029 |
| NIM/NIDN Creators: | 55519120025 |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 29 Aug 2024 03:36 |
| Last Modified: | 29 Aug 2024 03:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90837 |
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