PENGARUH KUALITAS LAPORAN KEUANGAN, PROFITABILITAS, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia

Authors

  • Cindy claudia Fakultas Ekonomi dan Bisnis
  • Sihar Tambun
  • Melinda Malau

Abstract

This study analyzes the impact of financial statement quality, profitability, and public ownership on

the accuracy of financial statement reporting, with audit quality as a moderating variable. The study

was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI)

from 2022 to 2024 using quantitative methods. From a population of 92 companies, 43 samples (129

observations) were selected using purposive sampling. Data analysis included descriptive statistics,

classical assumption tests, and moderation regression using Stata 15. The results showed that

profitability and public ownership had a positive effect on reporting accuracy, while financial

statement quality was not significant. Audit quality strengthened the relationship between profitability

and public ownership with reporting accuracy but did not moderate the effect of financial statement

quality.

Keywords: Report Quality, Profitability, Public Ownership, Timeliness Reporting, Audit Quality

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Published

2026-03-16

How to Cite

claudia, C., Tambun, S., & Malau, M. (2026). PENGARUH KUALITAS LAPORAN KEUANGAN, PROFITABILITAS, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Journal Sustainable Accounting and Disclosure, 2(1), 22–42. Retrieved from https://ejournal.uki.ac.id/index.php/jsad/article/view/7989

Issue

Vol. 2 No. 1 (2026): JOURNAL SUSTAINABLE ACCOUNTING AND DISCLOSURE(JSAD)

Section

Articles