Title:
THE EFFECT OF PROFITABILITY, SOLVABILITY, FIRM SIZE ON TIMELINESS OF FINANCIAL REPORTING WITH A GOING CONCERN AUDIT OPINION AS A MODERATING VARIABLE AT BANKING SERVICE COMPANY LISTED IN INDONESIAN STOCK EXCHANGE (BEI) FOR THE YEAR OF 2014-2018

Authors:
Maulana Dhanurista, Muslim A. Djalil and Mulia Saputra

Abstract:
This of study is to determine whether the profitability, solvency and size of the company have an effect on the timeliness of going concern audit opinion as a moderating for banking service companies listed on the Stock Exchange from 2014-2018. Data analysis in this study use multiple linear regression which aims to test and analyze, both simultenously and partially the effect of profitability, solvency and company size on timeliness with audit opinion as moderating for banking service companies listed on the Indonesia Stock Exchange in 2014- 2018 and it was processed by using the SPSS (Statistical Package For Social Science) program version 22. The results of the study indicated that the profitability, solvency, and size of the company, audit opinion have a significant effect on the timeliness of financial reporting 2018. Additonally, audit opinion moderates the effect of profitability, solvency and company size on the timeliness of financial reporting.