BAB V PENUTUP
B. Saran
Berdasarkan hasil penelitian dan kesimpulan, maka saran yang dapat diberikan dalam penelitian ini adalah sebagai berikut:
1. Bagi peneliti selanjutnya, diharapkan dapat memasukkan variabel lain seperti kepemilikan publik, kualitas auditor, opini akuntan publik dan variabel lain yang memiliki pengaruh terhadap ketepatan waktu pelaporan keuangan, agar hasil penelitian lebih mampu untuk memprediksi ketepatan waktu pelaporan keuangan dengan lebih tepat dan akurat.
2. Menambah tahun pengamatan sehingga hasil yang diperoleh lebih dapat dijadikan sebagai dasar prediksi ketepatan waktu pelaporan keuangan dan faktor-faktor yang mempengaruhinya.
3. Bagi perusahan untuk tetap mempertahankan waktu pelaporan keuangan, agar pemakai informasi, investor dan pihak pihak yang berkepentingan terhadap laporan keuangan dapat mengetahui perubahan di dalam perusahaan untuk membuat suatu prediksi dan keputusan.
DAFTAR PUSTAKA
Agrianti, KSA. 2017. Faktor-Faktor yang Menentukan Kepatuhan Perusahaan Publik Terhadap Regulasi Informasi di Indonesia. Simposium Nasional Akuntansi VI, Surabaya.
Annisa, Nur. 2016. “Ketepatan Waktu Penyampaian Laporan Keuangan : Kajian atas Kinerja Manajemen, Kualitas Auditor, dan Opini Audit”. Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya. Balance. No.2 (September), 42-53)
Arif, Abubakar. 2018. Analisis Pengaruh Rasio Leverage, Rasio Likuiditas, Rasio Profitabilitas, Porsi Saham Publik, dan Umur Perusahaan terhadap Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEJ. Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik. 1(2). h:119 – 133.
Bandi dan Hananto, Tri, Santoso. 2017. “Ketepatan Waktu atas Laporan Keuangan Perusahaan Indonesia”. Simposium Nasional AkuntansiIII Ikatan Akuntan Indonesia. Hal: 66-77.
Boynton, William C., Johnson, Raymond N., and Kell, Walter G. 2018. Modern Auditing. 7th Edition. John Willey & Sons Inc, New York.
Brigham, Eugene F. and Houston, Joel F. 2016. “Fundamentals of Financial Management. 10th Edition”. South-Western.
Carslaw, C.A.P.N., and Kaplan, S.E. 2018. “An Examination of Audit Delay:
Further Evidnece from New Zealand”. Accounting and Business Research.
Vol.22 (82), (Winter): pp:21-32.
Chambers, Anne E, and Stephen H . Pennman. 2017. “The Timeliness of Reporting and The Stock Price Reaction to Earnings Announcements”.
Journal of Accounting Research. Vol. 22 No.1.
Dwiyanti, Rini. 2017. Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI. Skripsi Sarjana Jurusan Akuntansi, Semarang.
Dyers, J.C, and Mc Hugh, A.L. 2018. “The Timeliness of the Australian Annual Report”. Journal of Accounting Research. Autumn: 204-219.
Ghozali, Imam. 2017. Aplikasi Analisis Multivariate dengan Program SPSS.
Semarang: Badan Penerbit Universitas Diponegoro.
Gregory, R.H. and Van Horn, R.L. 2016. Automatic Data- Processing Systems:
Principles and Procedures, 2nd Ed. Belmont, California: Wadsworth Publishing Company, Inc.
Hilmi, Utari. dan Ali, Syaiful. 2018.Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan. Simposium Nasional Akuntansi XI Ikatan Akuntan Indonesia. h.1-22.
Ikatan Akuntan Indonesia. 2017. Standar Akuntansi Keuangan. Penerbit Salemba Empat. Jakarta.
Iyoha, F.O. 2018. Company Attributes and the Timeliness of Financial Reporting in Nigeria. Covenant University P.M.B 1023
Owusu-Ansah, Stephen. 2017. “Timeliness of Corporate Financial Reporting in Emerging Capital Market: Empirical Evidence from The Zimbabwe Stock Exchange”. Journal Accounting and Business Research. Vol.30. No.3.
pp.241-254.
Riyanto, Bambang. 2016. Dasar-Dasar Pembelanjaan Perusahaan. Bpfe:
Yogyakarta Saleh, Rahmat. Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Di Bursa efek Jakarta. Simposium Nasional akuntansi VII, pp 2-3.
Schwartz, K. dan B. Soo. 2018. Evidence of Regulatory Non-complience with SEC Disclosure Rules on Auditor Changes. The Accounting Review 4:
555572.
Sugiyono. 2017. "Metode Penelitian Kuantitatif, Kualitatif, Dan R&D". Bandung : Alfabeta
Suharli, M., dan Rachpriliani, A. 2016. “Studi Empiris Faktor yang Berpengaruh terhadap Ketepatan Waktu Pelaporan Keuangan”. Jurnal Bisnis dan Akuntansi. Vol.8 No.1 (April): 34-55.
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Edisi 9. Jakarta: Binarupa Aksara.
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Lampiran 1
HASIL PERHITUNGAN TIAP VARIABEL
1. Hasil Perhitungan Profitabilitas (ROA)
No Perusahaan Tahun Laba Bersih Total Aset ROA
1 PT. Akasha Wira Internasional Tbk.
2018 58,903,000,000 881,275,000,000 6.68 2019 83,885,000,000 822,375,000,000 10.20 2020 135,789,000,000 958,791,000,000 14.16 2 PT.Tiga Pilar Sejahtera Food Tbk.
2018 -103,041,000,000 1,816,406,000,000 -5.67 2019 1,613,969,000,000 1,868,966,000,000 86.36 2020 1,206,930,000,000 2,011,557,000,000 60.00 3 PT. Bumi Teknokultura Unggul Tbk.
2018 114,287,091,118 5,165,236,468,705 2.21 2019 -117,912,748,401 4,975,248,130,342 -2.37 2020 -480,244,281,123 4,223,727,970,626 -11.37 4 PT. Budi Starch & Sweetener Tbk.
2018 50,467,000,000 3,392,960,000,000 1.49 2019 81,329,000,000 2,999,767,000,000 2.71 2020 63,832,000,000 2,963,007,000,000 2.15 5 PT. Wilmar Cahaya Indonesia Tbk.
2018 92,649,656,775 1,168,956,042,706 7.93 2019 214,147,120,992 1,393,079,542,074 15.37 2020 188,920,298,030 1,566,673,828,068 12.06 6 PT. Delta Djakarta Tbk.
2018 347,689,774,000 1,523,517,170,000 22.82 2019 312,114,544,000 1,425,983,722,000 21.89 2020 118,592,661,000 1,225,580,913,000 9.68 7 PT. Darya-Varia Laboratoria Tbk.
2018 203,324,139,000 1,682,821,739,000 12.08 2019 219,119,000,000 1,829,960,000,000 11.97 2020 137,903,000,000 1,986,711,000,000 6.94 8 PT. Gudang Garam Tbk.
2018 7,968,008,000,000 69,097,219,000,000 11.53 2019 10,800,102,000,000 78,647,274,000,000 13.73 2020 7,591,709,000,000 78,191,409,000,000 9.71 9 PT. H.M Sampoerna Tbk.
2018 13,538,418,000,000 46,602,420,000,000 29.05 2019 13,932,030,000,000 50,902,806,000,000 27.37 2020 8,478,305,000,000 49,674,030,000,000 17.07
10 PT. Indofood CBP Sukses Makmur Tbk.
2018 5,206,867,000,000 34,367,153,000,000 15.15 2019 5,736,489,000,000 38,709,314,000,000 14.82 2020 7,421,643,000,000 103,588,325,000,000 7.16 11 PT. Inti Agri Resourcer Tbk.
2018 -15,074,081,971 298,090,448,072 -5.06 2019 85,097,594,104 384,481,206,140 22.13 2020 -41,545,652,524 343,139,482,249 -12.11 12 PT.Indofarma (Persero) Tbk. 2018 -32,736,482,313 1,442,350,608,575 -2.27
2019 7,961,966,026 1,383,935,194,386 0.58 2020 30,020,709 1,713,334,658,849 0.00 13 PT. Indofood Sukses Makmur Tbk.
2018 4,961,851,000,000 96,537,796,000,000 5.14 2019 5,902,729,000,000 96,198,559,000,000 6.14 2020 8,752,066,000,000 163,136,516,000,000 5.36 14 PT. Kimia Farma Tbk.
2018 401,792,808,948 9,460,427,317,681 4.25 2019 4,780,373,522,000 18,352,877,132,000 26.05 2020 -65,354,455,000 17,562,816,674,000 -0.37 15 PT. Keduang Indah Can Tbk.
2018 -873,742,659 154,088,747,766 -0.57 2019 -3,172,619,509 152,818,996,760 -2.08 2020 -10,658,558 157,023,139,112 -0.01 16 PT. Kalbe Farma Tbk.
2018 2,497,261,964,757 18,146,206,145,369 13.76 2019 2,537,601,823,645 20,264,726,862,584 12.52 2020 2,799,622,515,814 22,564,300,317,374 12.41 17 PT. Langgeng Makmur Industri Tbk.
2018 -46,390,704,290 786,704,752,983 -5.90 2019 -41,669,593,909 737,642,257,697 -5.65 2020 41,331,271,519 698,252,022,979 5.92 18 PT. Martin Berto Tbk.
2018 -114,131,026,847 648,016,880,325 -17.61 2019 -66,945,894,110 591,063,928,037 -11.33 2020 -203,214,931,752 982,882,686,217 -20.68
19 PT. Merck Tbk.
2018 1,168,442,960,000 1,263,113,689,000 92.50 2019 75,731,257,000 901,060,986,000 8.40 2020 76,911,367,000 929,901,046,000 8.27 20 PT.Multi Bintang Indonesia Tbk.
2018 1,228,041,000,000 2,889,501,000,000 42.50 2019 1,207,074,000,000 2,896,950,000,000 41.67 2020 288,642,000,000 2,907,425,000,000 9.93 21 PT. Mustika Ratu Tbk.
2018 -2,256,476,497 511,887,783,867 -0.44 2019 131,836,668 532,762,947,995 0.02 2020 -6,766,719,891 559,795,937,451 -1.21 22 PT. Mayora Indah Tbk.
2018 2,022,320,776,711 17,591,706,426,634 11.50 2019 2,051,404,206,764 17,398,873,769,906 11.79 2020 2,098,168,514,645 19,777,500,514,550 10.61
23 PT.Phapros Tbk.
2018 155,846,000,000 1,868,664,000,000 8.34 2019 124,527,864,000 2,096,719,180,000 5.94 2020 51,418,241,000 1,915,989,375,000 2.68 24 PT. Pyridam Farma Tbk.
2018 8,447,447,988 187,057,163,854 4.52 2019 9,342,718,039 190,786,208,250 4.90 2020 22,104,363,297 228,575,380,866 9.67 25
PT. Bentoel Internasional 2018 -608,463,000,000 14,879,589,000,000 -4.09 Investma Tbk 2019 51,000,000,000 17,000,000,000,000 0.30 2020 -2,667,000,000,000 12,464,000,000,000 -21.40
26 PT. Nippon Indosari Corpindo Tbk.
2018 127,171,436,363 4,393,810,380,883 2.89 2019 236,518,000,000 4,682,083,000,000 5.05 2020 168,610,000,000 4,452,166,000,000 3.79 27 PT. Sekar Bumi Tbk.
2018 15,954,632,472 1,771,365,972,009 0.90 2019 957,169,058 1,820,383,352,811 0.05 2020 5,415,741,808 1,768,660,546,754 0.31 28 PT. Sekar Laut Tbk.
2018 31,954,131,252 747,293,725,435 4.28 2019 44,943,627,900 790,845,543,826 5.68 2020 42,520,246,722 773,863,042,440 5.49 29 PT.Siantar Top Tbk.
2018 258,245,878,592 2,631,189,810,030 9.81 2019 482,590,522,840 2,881,563,083,954 16.75 2020 628,628,879,549 3,448,995,059,882 18.23 30 PT. Mandom Indonesia Tbk.
2018 173,049,442,756 2,445,143,511,801 7.08 2019 131,128,652,163 2,551,192,620,939 5.14 2020 -68,708,897,583 2,314,790,056,002 -2.97 31 PT. Tempo Scan Pacific Tbk
2018 540,378,145,887 7,869,975,060,326 6.87 2019 595,154,912,874 8,372,769,580,743 7.11 2020 834,369,751,682 9,104,657,533,366 9.16 32
PT.Ultra Jaya Milk Industry 2018 702,345,000,000 5,555,871,000,000 12.64
& Trading Company Tbk. 2019 1,035,865,000,000 6,608,422,000,000 15.67
2020 1,109,666,000,000 8,754,116,000,000 12.68
33 PT. Unilever Indonesia Tbk.
2018 9,081,187,000,000 20,326,869,000,000 44.68 2019 7,392,837,000,000 20,649,371,000,000 35.80 2020 7,163,536,000,000 20,534,632,000,000 34.89
2. Hasil Perhitungan Leverage (DER)
No Perusahaan Tahun Total Hutang Ekuitas DER
1 PT. Akasha Wira Internasional Tbk.
2018 399,361,000,000 481,914,000,000 82.87 2019 254,438,000,000 567,937,000,000 44.80 2020 258,283,000,000 700,508,000,000 36.87 2 PT.Tiga Pilar Sejahtera Food Tbk.
2018 5,267,348,000,000 -3,450,942,000,000 -152.64 2019 3,526,819,000,000 -1,657,853,000,000 -212.73 2020 1,183,300,000,000 828,257,000,000 142.87 3 PT. Bumi Teknokultura Unggul Tbk.
2018 2,904,707,799,327 2,260,528,669,378 128.50 2019 2,832,632,209,365 2,142,615,920,977 132.20 2020 2,561,356,330,772 1,662,371,639,854 154.08 4 PT. Budi Starch & Sweetener Tbk.
2018 2,166,496,000,000 1,226,484,000,000 176.64 2019 1,714,449,000,000 1,285,318,000,000 133.39 2020 1,640,851,000,000 1,322,156,000,000 124.10 5 PT. Wilmar Cahaya Indonesia Tbk. 2018 192,308,466,864 976,647,575,842 19.69
2019 261,784,845,240 1,131,294,696,834 23.14 2020 305,958,833,204 1,260,714,994,864 24.27 6 PT. Delta Djakarta Tbk.
2018 239,353,356,000 1,284,163,814,000 18.64 2019 212,420,390,000 1,213,563,332,000 17.50 2020 205,681,950,000 1,019,898,963,000 20.17 7 PT. Darya-Varia Laboratoria Tbk.
2018 482,559,876,000 1,200,261,863,000 40.20 2019 523,881,000,000 1,306,078,000,000 40.11 2020 660,424,000,000 1,326,287,000,000 49.79 8 PT. Gudang Garam Tbk.
2018 23,963,934,000,000 45,133,285,000,000 53.10 2019 27,716,516,000,000 50,930,758,000,000 54.42 2020 19,668,941,000,000 58,522,468,000,000 33.61 9 PT. H.M Sampoerna Tbk.
2018 11,244,167,000,000 35,358,253,000,000 31.80 2019 15,223,076,000,000 35,679,730,000,000 42.67 2020 19,432,604,000,000 30,241,426,000,000 64.26
10 PT. Indofood CBP Sukses Makmur Tbk.
2018 11,660,003,000,000 22,707,150,000,000 51.35 2019 12,038,210,000,000 26,671,104,000,000 45.14 2020 53,270,272,000,000 50,318,053,000,000 105.87 11 PT. Inti Agri Resourcer Tbk.
2018 23,746,908,998 274,342,742,877 8.66 2019 25,039,869,959 359,441,336,181 6.97 2020 25,243,798,592 317,895,683,657 7.94 12 PT.Indofarma (Persero) Tbk.
2018 945,703,748,717 496,646,859,858 190.42 2019 878,999,867,350 1,383,935,194,386 63.51 2020 1,283,008,182,330 1,713,334,658,849 74.88 13 PT. Indofood Sukses Makmur Tbk.
2018 46,620,996,000,000 96,537,796,000,000 48.29 2019 41,996,071,000,000 54,202,488,000,000 77.48 2020 83,998,472,000,000 79,138,044,000,000 106.14 14 PT. Kimia Farma Tbk.
2018 6,103,967,587,830 3,356,459,729,851 181.86 2019 10,939,950,304,000 7,412,926,828,000 147.58 2020 10,457,144,628,000 7,105,672,046,000 147.17 15 PT. Keduang Indah Can Tbk.
2018 59,439,145,864 94,649,601,902 62.80 2019 65,463,957,074 87,355,039,686 74.94 2020 76,253,665,513 80,769,473,599 94.41 16 PT. Kalbe Farma Tbk.
2018 2,851,611,349,015 15,294,594,796,354 18.64 2019 3,559,144,386,553 16,705,582,476,031 21.31 2020 4,288,218,173,294 18,276,082,144,080 23.46 17 PT. Langgeng Makmur Industri Tbk.
2018 456,214,088,287 330,490,664,696 138.04 2019 448,320,875,981 289,321,381,716 154.96 2020 451,757,472,151 246,494,550,828 183.27 18 PT. Martin Berto Tbk.
2018 347,517,123,452 300,499,756,873 115.65 2019 355,892,726,298 235,171,201,739 151.33 2020 393,023,326,750 589,859,359,467 66.63
19 PT. Merck Tbk.
2018 744,833,288,000 518,280,401,000 143.71 2019 307,049,328,000 594,011,658,000 51.69 2020 317,218,021,000 612,683,025,000 51.78 20 PT.Multi Bintang Indonesia Tbk.
2018 1,721,965,000,000 1,167,536,000,000 147.49 2019 1,750,943,000,000 1,146,007,000,000 152.79 2020 1,474,019,000,000 1,433,406,000,000 102.83 21 PT. Mustika Ratu Tbk.
2018 143,913,787,087 367,973,996,780 39.11 2019 164,121,422,945 368,641,525,050 44.52 2020 217,377,331,974 342,418,605,477 63.48 22 PT. Mayora Indah Tbk.
2018 9,049,161,944,940 8,542,544,481,694 105.93 2019 8,373,779,558,936 9,025,094,210,970 92.78 2020 8,506,032,464,592 11,271,468,049,958 75.47
23 PT.Phapros Tbk.
2018 1,078,865,000,000 789,798,000,000 136.60 2019 1,275,109,831,000 821,609,349,000 155.20 2020 1,175,080,321,000 740,909,054,000 158.60 24 PT. Pyridam Farma Tbk.
2018 68,129,603,054 118,927,560,800 57.29 2019 66,060,214,687 124,725,993,563 52.96 2020 70,943,630,711 157,631,750,155 45.01 25
PT. Bentoel Internasional 2018 6,513,618,000,000 8,365,971,000,000 77.86 Investma Tbk 2019 8,598,000,000,000 8,402,000,000,000 102.33
2020 6,755,000,000,000 5,709,000,000,000 118.32 26 PT. Nippon Indosari Corpindo Tbk.
2018 1,476,909,260,772 2,916,901,120,111 50.63 2019 1,589,486,000,000 3,092,597,000,000 51.40 2020 1,224,495,000,000 3,227,671,000,000 37.94 27 PT. Sekar Bumi Tbk.
2018 730,789,419,438 1,040,576,552,571 70.23 2019 784,562,971,811 1,035,820,381,000 0.00 2020 806,678,887,419 961,981,659,335 83.86 28 PT. Sekar Laut Tbk.
2018 408,057,718,435 339,236,007,000 120.29 2019 410,463,595,860 380,381,947,966 107.91 2020 366,908,471,713 406,954,570,727 90.16 29 PT.Siantar Top Tbk.
2018 984,801,863,078 1,646,387,946,952 59.82 2019 733,556,075,974 2,148,007,007,980 34.15 2020 775,696,860,738 2,673,298,199,144 29.02 30 PT. Mandom Indonesia Tbk.
2018 472,680,346,662 1,972,463,165,139 23.96 2019 532,048,803,777 2,019,143,817,162 26.35 2020 448,803,136,563 1,865,986,919,439 24.05 31 PT. Tempo Scan Pacific Tbk
2018 2,437,126,989,832 5,432,848,070,494 44.86 2019 2,581,733,610,850 5,791,035,969,893 44.58 2020 2,727,421,825,611 6,377,235,707,755 42.77 32 PT.Ultra Jaya Milk Industry 2018 780,915,000,000 4,774,956,000,000 16.35
& Trading Company Tbk. 2019 953,283,000,000 5,655,139,000,000 16.86
2020 3,972,379,000,000 4,781,737,000,000 83.07 33 PT. Unilever Indonesia Tbk.
2018 12,943,202,000,000 7,383,667,000,000 175.30 2019 15,367,509,000,000 5,281,862,000,000 290.95 2020 15,597,264,000,000 4,937,368,000,000 315.90
3. Hasil Perhitungan Likuiditas (CR)
No Perusahaan Tahun Aktiva Lancar Hutang Lancar CR
1 PT. Akasha Wira Internasional Tbk.
2018 364,138,000,000 262,397,000,000 138.77 2019 351,120,000,000 175,191,000,000 200.42 2020 545,239,000,000 183,559,000,000 297.04 2 PT.Tiga Pilar Sejahtera Food Tbk.
2018 788,973,000,000 5,177,830,000,000 15.24 2019 474,261,000,000 1,152,923,000,000 41.14 2020 695,360,000,000 855,449,000,000 81.29 3 PT. Bumi Teknokultura Unggul Tbk.
2018 1,042,216,941,453 483,324,264,339 215.64 2019 914,969,847,759 521,992,920,130 175.28 2020 168,698,932,005 325,157,243,458 51.88 4 PT. Budi Starch & Sweetener Tbk.
2018 1,472,140,000,000 1,467,508,000,000 100.32 2019 1,141,009,000,000 1,133,685,000,000 100.65 2020 1,241,540,000,000 1,085,439,000,000 114.38 5 PT. Wilmar Cahaya Indonesia Tbk.
2018 809,166,450,672 158,255,592,250 511.30 2019 1,067,652,078,121 222,440,530,626 479.97 2020 1,266,586,465,994 271,641,005,590 466.27 6 PT. Delta Djakarta Tbk.
2018 1,384,227,944,000 192,299,843,000 719.83 2019 1,292,805,083,000 160,587,363,000 805.05 2020 1,103,831,856,000 147,207,676,000 749.85 7 PT. Darya-Varia Laboratoria Tbk.
2018 1,203,372,372,000 416,537,366,000 288.90 2019 1,280,212,000,000 439,444,000,000 291.33 2020 1,400,241,000,000 555,843,000,000 251.91 8 PT. Gudang Garam Tbk.
2018 45,284,719,000,000 22,003,567,000,000 205.81 2019 52,081,133,000,000 25,258,727,000,000 206.19 2020 49,537,929,000,000 17,009,992,000,000 291.23 9 PT. H.M Sampoerna Tbk.
2018 37,831,483,000,000 8,793,999,000,000 430.20 2019 41,697,015,000,000 12,727,676,000,000 327.61 2020 41,091,638,000,000 16,743,834,000,000 245.41
10 PT. Indofood CBP Sukses Makmur Tbk.
2018 14,121,568,000,000 7,235,398,000,000 195.17 2019 16,624,925,000,000 6,556,359,000,000 253.57 2020 20,716,223,000,000 9,176,164,000,000 225.76 11 PT. Inti Agri Resourcer Tbk.
2018 21,055,544,654 22,158,317,850 95.02 2019 123,860,216,383 22,889,516,814 541.12 2020 101,730,652,999 1,031,391,774 9,863.43
12 PT.Indofarma (Persero) Tbk.
2018 867,493,107,334 827,237,832,766 104.87 2019 829,103,602,342 440,827,007,421 188.08 2020 1,134,732,820,080 836,751,938,323 135.61 13 PT. Indofood Sukses Makmur Tbk.
2018 33,272,618,000,000 31,204,102,000,000 106.63 2019 31,403,445,000,000 24,686,862,000,000 127.21 2020 38,418,238,000,000 27,975,875,000,000 137.33 14 PT. Kimia Farma Tbk.
2018 5,369,546,726,061 3,774,304,481,466 142.27 2019 7,344,787,123,000 7,392,140,277,000 99.36 2020 6,093,103,998,000 6,786,941,897,000 89.78 15 PT. Keduang Indah Can Tbk.
2018 97,221,132,552 15,902,122,815 611.37 2019 95,881,525,044 12,652,638,345 757.80 2020 102,505,706,556 13,087,685,422 783.22 16 PT. Kalbe Farma Tbk.
2018 10,648,288,386,726 2,286,167,471,594 465.77 2019 11,222,490,978,401 2,577,108,805,851 435.47 2020 13,075,331,880,715 3,176,726,211,674 411.60 17 PT. Langgeng Makmur Industri Tbk.
2018 525,674,069,930 379,536,352,404 138.50 2019 479,994,366,854 403,747,604,778 118.88 2020 458,427,633,362 407,671,137,938 112.45 18 PT. Martin Berto Tbk.
2018 392,357,840,917 240,203,560,883 163.34 2019 317,285,450,420 254,266,866,831 124.78 2020 182,202,105,658 295,518,213,807 61.66
19 PT. Merck Tbk.
2018 973,309,659,000 709,437,157,000 137.19 2019 675,010,699,000 269,085,165,000 250.85 2020 678,404,760,000 266,348,137,000 254.71 20 PT.Multi Bintang Indonesia Tbk.
2018 1,228,961,000,000 1,578,919,000,000 77.84 2019 1,162,802,000,000 1,588,693,000,000 73.19 2020 1,189,261,000,000 1,338,441,000,000 88.85 21 PT. Mustika Ratu Tbk.
2018 382,330,851,179 122,929,175,890 311.02 2019 412,707,718,061 142,931,525,716 288.75 2020 432,576,455,286 195,801,413,331 220.93 22 PT. Mayora Indah Tbk.
2018 12,647,858,727,872 4,764,510,387,113 265.46 2019 12,293,781,826,515 4,197,429,076,050 292.89 2020 12,838,729,162,094 3,475,323,711,943 369.43
23 PT.Phapros Tbk.
2018 1,008,462,000,000 971,333,000,000 103.82 2019 1,198,693,664,000 1,183,749,900,000 101.26 2020 984,115,415,000 1,044,059,083,000 94.26 24 PT. Pyridam Farma Tbk.
2018 91,387,136,759 33,141,647,397 275.75 2019 95,946,418,919 27,198,123,189 352.77 2020 129,342,420,572 44,748,565,200 289.04 25 PT. Bentoel Internasional 2018 9,584,354,000,000 6,028,559,000,000 158.98 Investma Tbk 2019 11,598,000,000,000 6,083,000,000,000 190.66
2020 8,284,000,000,000 3,769,000,000,000 219.79 26 PT. Nippon Indosari Corpindo Tbk.
2018 1,876,409,299,238 525,422,150,049 357.12 2019 1,874,411,000,000 1,106,938,000,000 169.33 2020 1,549,617,000,000 404,567,000,000 383.03 27 PT. Sekar Bumi Tbk.
2018 851,410,216,636 615,506,825,729 138.33 2019 889,743,651,128 668,931,501,885 133.01 2020 953,792,483,691 701,020,837,232 136.06 28 PT. Sekar Laut Tbk.
2018 356,735,670,030 291,349,105,535 122.44 2019 378,352,247,338 293,281,364,781 129.01 2020 379,723,220,668 247,102,759,160 153.67 29 PT.Siantar Top Tbk.
2018 1,250,806,822,918 676,673,564,908 184.85 2019 1,165,406,301,686 408,490,550,651 285.30 2020 1,505,872,822,478 626,131,203,549 240.50 30 PT. Mandom Indonesia Tbk.
2018 1,333,428,311,186 231,533,842,787 575.91 2019 1,428,191,709,308 260,244,280,265 548.79 2020 1,343,961,709,769 231,087,175,475 581.58 31 PT. Tempo Scan Pacific Tbk
2018 5,130,662,268,849 2,039,075,034,339 251.62 2019 5,432,638,388,008 1,953,608,306,055 278.08 2020 5,941,096,184,235 2,008,023,494,282 295.87 32
PT.Ultra Jaya Milk Industry 2018 2,793,521,000,000 635,161,000,000 439.81
& Trading Company Tbk. 2019 3,716,641,000,000 836,314,000,000 444.41 2020 5,591,421,000,000 2,327,339,000,000 240.25 33 PT. Unilever Indonesia Tbk.
2018 8,257,910,000,000 11,273,822,000,000 73.25 2019 8,530,334,000,000 13,065,308,000,000 65.29 2020 8,828,360,000,000 13,357,536,000,000 66.09
4. Hasil Perhitungan Pergantian Auditor Dan Ketepatan Waktu
No Perusahaan Tahun Pergantian
Auditor
Ketepatan Waktu Nilai Waktu Pelaporan 1 PT. Akasha Wira Internasional Tbk.
2018 0 1 15 Maret 2019
2019 0 1 27 Maret 2020
2020 0 0 30 April 2021
2 PT.Tiga Pilar Sejahtera Food Tbk.
2018 1 0 5 Februari 2020
2019 0 0 26 Juni 2020
2020 0 1 29 Maret 2021
3 PT. Bumi Teknokultura Unggul Tbk.
2018 0 1 18 Maret 2019
2019 1 0 29 Mei 2020
2020 1 0 25 Mei 2021
4 PT. Budi Starch & Sweetener Tbk. 2018 0 1 20 Maret 2019
2019 0 1 30 Maret 2020
2020 0 1 29 Maret 2021 5 PT. Wilmar Cahaya Indonesia Tbk.
2018 0 1 15 Maret 2019
7 PT. Darya-Varia Laboratoria Tbk.
2018 0 1 22 Maret 2019
10 PT. Indofood CBP Sukses Makmur Tbk.
2018 0 1 19 Maret 2019
2019 0 1 19 Maret 2020
2020 0 1 19 Maret 2021
11 PT. Inti Agri Resourcer Tbk.
2018 0 0 11 April 2019
2019 0 0 29 Mei 2020
2020 0 0 21 April 2021
12 PT.Indofarma (Persero) Tbk.
2018 0 0 28 April 2019
2019 0 1 22 Maret 2020
2020 0 0 7 April 2021
13 PT. Indofood Sukses Makmur Tbk.
2018 1 1 19 Maret 2019
17 PT. Langgeng Makmur Industri Tbk.
2018 0 1 18 Maret 2019
2019 0 1 22 Februari 2020
2020 0 1 3 Maret 2021
18 PT. Martin Berto Tbk. 2018 0 1 19 Pebruary 2019
2019 0 1 21Pebruary 2019
20 PT.Multi Bintang Indonesia Tbk.
2018 0 1 18 Maret 2021
26 PT. Nippon Indosari Corpindo Tbk.
2018 0 1 13 Maret 2019
30 PT. Mandom Indonesia Tbk.
2018 1 1 1 Maret 2019
32
PT.Ultra Jaya Milk Industry 2018 0 1 14 Maret 2019
& Trading Company Tbk. 2019 0 1 18 Februari 2020
2020 0 1 30 Maret 2021
33 PT. Unilever Indonesia Tbk.
2018 0 1 31 Januari 2019
2019 1 1 29 Januari 2020
2020 0 1 3 Februari 2021
Lampiran 2
5.14 48.29 106.63 1 1
3.79 37.94 383.03 0 1
0.9 70.23 138.33 0 1
0.05 0 133.01 0 1
0.31 83.86 136.06 1 0
4.28 120.29 122.44 0 1
5.68 107.91 129.01 0 1
5.49 90.16 153.67 0 0
9.81 59.82 184.85 0 1
16.75 34.15 285.3 0 1
18.23 29.02 240.5 0 1
7.08 23.96 575.91 1 1
5.14 26.35 548.79 0 1
-2.97 24.05 581.58 1 0
6.87 44.86 251.62 0 1
7.11 44.58 278.08 0 1
9.16 42.77 295.87 0 1
12.64 16.35 439.81 0 1
15.67 16.86 444.41 0 1
12.68 83.07 240.25 0 1
44.68 175.3 73.25 0 1
35.8 290.95 65.29 1 1
34.89 315.9 66.09 0 1
Lampiran 3
HASIL TRANSFORMASI DATA KE DALAM “SQRT”
ROA (X1) DER (X2) CR (X3) Pergantian Auditor (X4) Ketepatan Waktu (Y)
9.4 16.39 26.45 1 1
9.47 16.7 20.57 1.41 1
9.62 15.71 25.84 1.41 1
9.67 15.88 25.94 1.41 1
9.65 15.27 25.88 1 1.41
9.45 14.02 26.15 1.41 1
9.37 14.46 26.02 1.41 1
9.38 15.06 25.54 1.41 1
9.15 16.03 24.92 1.41 1
8.76 16.82 22.82 1.41 1
8.68 16.97 23.78 1.41 1
9.3 17.12 15.17 1 1
9.4 17.05 16.04 1.41 1
9.82 17.11 14.98 1 1.41
9.31 16.49 23.55 1.41 1
9.29 16.5 22.98 1.41 1
9.18 16.56 22.59 1.41 1
8.99 17.34 19.14 1.41 1
8.82 17.32 19.02 1.41 1
8.99 15.29 23.79 1.41 1
6.99 11.9 27.07 1.41 1
7.6 5.09 27.22 1 1
7.66 1 27.2 1.41 1
Lampiran 4
HASIL OLAH DATA SPSS
Uji Koefisien Determinasi dan Uji Autokorelasi Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .467a .218 .185 .34219 1.416
a. Predictors: (Constant), Pergantian.Auditor, Likuiditas, Profitabilitas, Leverage b. Dependent Variable: Keteptan.Waktu
Uji Multikolinearitas , Uji Regresi Berganda dan Uji Parsial (Uji-t)
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B
Std.
Error Beta Tolerance VIF
1 (Constant) .548 .094 5.812 .000
Profitabilitas .005 .002 .206 2.232 .028 .972 1.028
Leverage .002 .001 .353 3.522 .001 .829 1.206
Likuiditas .001 .000 .250 2.487 .015 .824 1.214
Pergantian.Auditor -.256 .090 -.262 -2.837 .006 .977 1.024 a. Dependent Variable: Keteptan.Waktu
Uji Normalitas
Uji Heteroskedastisitas
Lampiran 5 SURAT BALASAN
Lampiran 6 HASIL TURNITIN
Biografi Penulis
Hamsir lahir di Bantaeng, 25 Maret 1997 dari pasangan suami istri Bapak Subair dan Ibu Hasnia. Penulis adalah anak pertama dari 2 bersaudara. Penulis sekarang bertempat tinggal di Kalumpang, Desa Pattallassang, Kecamatan Tompobulu, Kabupaten Bantaeng, Sulawesi Selatan. Pendidikan yang ditempuh oleh penulis yaitu SD Inpres Borong Kapala lulus tahun 2010, MTs Ma’arif Puro’ro lulus tahun 2013, SMA Negeri 2 Bantaeng yang sekarang menjadi SMA Negeri 4 Bantaeng lulus tahun 2016, dan mulai tahun 2017 mengikuti Program S1 Fakultas Ekonomi dan Bisnis Program Studi Akuntasni Kampus Universitas Muhammadiyah Makassar sampai dengan sekarang. Sampai dengan penulisan skripsi ini penulis masih terdaftar sebagai mahasiswa Program S1 Fakultas Ekonomi dan Bisnis Program Studi Akuntansi Universitas Muhammadiyah Makassar.