Results Of Regression Test Research Articles

Pengaruh Lingkungan Kerja, Pengembangan Karir dan Promosi Jabatan Terhadap Kepuasan Kerja Karyawan: Studi Kasus: PT. PP. London Sumatra Indonesia Tbk

This research aims to analyze and prove the influence of the work environment, career development, and job promotion on the job satisfaction of employees at PT. PP. London Indonesia Tbk, Muratara Regency. The research method used is descriptive quantitative, with the population being all employees at PT. PP. London Indonesia Tbk, Muratara Regency, totaling 113 people. The sample in this study uses a saturated sampling method, which includes the entire population in the research. Data collection methods include questionnaires, interviews, and observations. Data analysis in this research uses multiple linear regression, hypothesis testing using t-tests, and coefficient of determination. The results of the multiple linear regression test are KK = 2.256+0.427LK+0.079PK+0.634PJ. The ttest results show that the work environment, career development, and job promotion have an effect on the job satisfaction of employees at PT. PP. London Indonesia Tbk, Muratara Regency. The coefficient of determination is 89.2%, while the remaining percentage is influenced by other variables not examined in this study.

User Satifsaction of Hospital Management Information Systems Based on PIECES Analysis

Wates General Hospital has conducted computerized inpatient daily census activities through HMIS. In its implementation, inaccurate data problems are still found. The accuracy of information and data generated by the system affects user satisfaction in using HMIS. Therefore, it is necessary to analyze HMIS in the implementation of the daily census of inpatients at Wates Hospital. Analyzing the influence of the PIECES aspects (Performance, Information, Economics, Control, Efficiency, and Service) on the satisfaction of HMIS users in carrying out daily inpatient censuses. The type of research used was quantitative analytic with cross sectional design. The research sample amounted to 72 respondents selected by simple random sampling technique. Data collection used observation and questionnaires with Likert scale. Data analysis in this study used univariate, bivariate, and multivariable analysis. The chi square test results showed that there was a significant influence between the aspects of performance (p=<0.001), information and data (p=<0.001), economic (p=0.016), control and security (<0.001), efficiency (p=0.026), and service (p=<0.001) with HMIS user satisfaction. Logistic regression test results showed that control and security aspects are the most dominant aspects that affect user satisfaction. Aspects of performance, information and data, economic, efficiency, and service had an influence on user satisfaction. The control and security aspect was the most dominant aspect that influenced user satisfaction. It was suggested that the IT department work with vendors to further improve the quality of HMIS security.

Pengaruh Shalat Dhuha terhadap Kedisiplinan Siswa Kelas VIII MTsN Kota Bogor

This study aims to determine the level of dhuha prayer of students in class VIII MTsN Bogor City, determine the level of discipline of students in class VIII MTsN Bogor City and analyze the effect of dhuha prayer on the discipline of students in class VIII MTsN Bogor City. The research method used in this research is quantitative research. This study uses a population of all VIII grade students of MTsN Bogor City with a sample size of 167 people taken randomly. The instruments used in the study were questionnaires and documentation. The data analysis technique in this study used simple linear regression test analysis with the help of the SPSS 26 application. The results showed that: First, the implementation of dhuha prayer for students in class VIII MTsN Kota Bogor obtained a value in the "good" category with an average value (mean) of 46.64. Second, the discipline of VIII grade students at MTsN Bogor City obtained a value in the "good" category with an average value (mean) of 40.52. And third, the results of the simple regression test obtained a t value of 7.753> t table 1.654, a Sig value of 0.000 <0.05 and a coefficient of determination of 0.267 so that Ho is rejected and Ha is accepted, which means that there is a significant influence between dhuha prayer on the discipline of class VIII students at MTsN Bogor City by 26.7% while the remaining 73.3% is influenced by other factors.

Pengaruh Kreativitas Ilustrator Pada Akun Instagram @qomikin Terhadap Minat Berdakwah Mahasiswa Komunikasi Dan Penyiaran Islam Universitas Ibn Khaldun Bogor Angkatan Tahun 2019

Illustration creativity has a very important role in conveying da'wah messages. The person who preaches must have an interest in illustrating so that in the future his preaching can be accepted, interesting, more effective and efficient. The aim of this research is to find out how the creativity of the illustrator on the @qomikin Instagram account influences the interest in preaching of Islamic Communication and Broadcasting students at Ibn Khaldun University, Bogor, class of 2019. Data was collected using a digital Google Form questionnaire instrument totaling 30 statements which were declared valid. based on the results of the validity test with the smallest r value of 0.300 > 0.207 (r table). Based on the results of the reliability test, it is known that the Cronbach's Alpha value of 0.945 > 0.6 is declared reliable. The results of the normality test using the Kolmogorov Smirnov test obtained a significance value of 0.200 > 0.05 so it can be said that the residual values ​​of variables X and Y are normally distributed. In the homogeneity test, results were obtained with a Sig value. 0.827 is greater than 0.05, then the variance of the population is the same or homogeneous. The results of the simple linear regression test in the Output Coefficients table above, in the Sig column. obtained a significance value of 0.000 < 0.05, so it can be said that H0 is rejected and Ha is accepted, which means that there is an influence of the creativity of the illustrator on the @qomikin Instagram account on the interest in preaching of Islamic Communication and Broadcasting students at Ibn Khaldun University, Bogor, Class of 2019. So it can be concluded that The creativity of the illustrator on the Instagram account @qomikin has an influence on the interest in preaching of Islamic Communication and Broadcasting students at Ibn Khaldun University, Bogor, Class of 2019.

The Impact of Digital Currency on Demand for Money: Evidence from Indonesia

The purpose of this study is to examine the impact of digital currency transaction variables on the demand for money in Indonesia. The data used are data on the volume of mobile banking transactions, internet banking, interest rates, the level of currency fluctuations, and inflation on the demand for money for the period 2013 to 2022. Data analysis uses Autoregressive Distributed Lag (ARDL) cointegration method. The results of regression testing can be concluded that the long-term relationship is valid. In addition, using CUSUM and CUSUMQ from the quadratic test, the demand for money in Indonesia is relatively stable using the narrow definition of money, it implies that there haven't been significant and persistent shifts in either the mean or the variance of the narrow money supply. A stable demand for money suggests that the economic agents in Indonesia, such as households and businesses, are not undergoing substantial changes in their preferences or behaviors related to holding money. This stability can have implications for monetary policy and economic planning, as it indicates a certain level of predictability in the demand for money. However, it's crucial to keep in mind that economic conditions and factors influencing the demand for money can change over time. Therefore, continuous monitoring and periodic reassessment of the stability of the demand for money are necessary for accurate economic analysis and policy formulation.

TATA KELOLA PERUSAHAAN DAN KECURANGAN PELAPORAN KEUANGAN: STUDI KASUS INDUSTRI BARANG KONSUMEN DI BEI

This research aims to investigate the impact of corporate governance on financial reporting fraud in the consumer goods industry listed on the Indonesia Stock Exchange (IDX). The corporate governance variables considered include board independence, the presence of a remuneration committee, CEO financial expertise, the presence of a financially literate board, board effort coverage, and managerial ownership. The research sample consists of 69 companies in this industry during the period 2018-2022. The data analysis method used is panel regression. The results of panel regression tests using Eviews 12 and IBM SPSS Statistics 25 show that the presence of a remuneration committee has a significant positive impact on reducing financial reporting fraud. However, the board independence variable does not have a significant effect on financial reporting fraud. Similarly, other variables such as CEO financial expertise, board financial expertise, board effort coverage, and managerial ownership also do not have a significant influence. The implications of these findings are discussed in the context of improving corporate governance practices to mitigate the risk of financial reporting fraud.

The Influence of Customer Satisfaction and Ease of Shopping on Payment Gateways in The Aqubeliaja Marketplace

This study tests and proves whether customer satisfaction and ease of shopping have an influence on payment gateways in the aqubeliaja marketplace. The method used in the research is quantitative with an explanatory research approach. The data collection techniques used are questionnaires and documentation. The data analysis technique uses multiple regression with the help of SPSS software. The results of the multiple regression test show that the customer satisfaction variable b_1 = 0.276: is the regression coefficient value of the customer satisfaction variable X_1provides a value of 0.276 (positive sign) which means that if customer satisfaction increases by 1 unit, the payment gateway variable will increase by 0.200, while the value of b_2 = 0. 439 is the regression coefficient value of the ease of shopping variable X_2 provides a value of 0.439 (positive sign) which means that if the ease of shopping increases by 1 unit, the payment gateway variable will increase by 0.489, so it can be concluded that customer satisfaction and ease of shopping have a simultaneous effect. Customer satisfaction has an effect on payment gateways in shopping at aqubeliaja, this is evident in the SPSS test results which show that t_hitung14.430 and t_tabel1.65501 there is a linear relationship between customer satisfaction and payment gateway with a significant linearity of 0.000 <0.05. Ease of shopping has an influence on Payment gateway, the SPSS test results show that t_hitung11.638 and t_table1.65964 there is a linear relationship between customer satisfaction and payment gateway with a significant linearity of 0.000 <0.05. So it can be concluded that the payment gateway affects the ease of shopping at Aqubeliaja.

Apakah Penggunaan Teknologi Informasi Dan Kepemimpinan Transformasional Dapat Meningkatkan Perrforma Karyawan?

Employee performance is an achievement achieved by employees when carrying out responsibilities in an agency as an effort to achieve the end of a company that is considered legal in the eyes of the law. The purpose of this finding is to analyze the effect of implementing information technology and transformational leadership on employee performance at PT Bank KB Bukopin Makassar Branch. The number of samples was 159 respondents and 72 data were not used because they did not match the criteria in the study. The results of regression testing show that the use of good information technology will improve employee performance. This condition is different from transformational leadership which shows that transformational leadership does not contribute to employee performance. Keywords: Banking, information technology, transformational leadership, performance

The Effect of Influence Job Environment, Job Characteristic, and Job Insecurity OF Burnout On Employee PT. Sandabi Indah Lestari.

This research aims to determine the joint influence of job environment, job characteristics, job insecurity on burnout in PT employees. Sandabi Indah Lestari, both partially and simultaneously. The object of this research is PT. Sandabi Indah Lestari, totaling 92 respondents. In this research, the results of the multiple linear regression test showed that the regression equation obtained was as follows: Y = 8.265 + 0.680 (X1) + 0.320 (X2) + 0.227 (X3). Based on the multiple linear regression equation above, it can be interpreted that: The results of the study show that the Job Envinronment variable has a significant effect on Burnout at PT. Sandabi Indah Lestari, North Bengkulu. The research results show that the Job Characteristic variable has a significant effect on Burnout at PT. Sandabi Indah Lestari, North Bengkulu. The research results show that the Job Insecurity variable has a significant effect on Burnout at PT. Sandabi Indah Lestari, North Bengkulu. From the results of the tests that have been carried out, it can be concluded that the variables Job Envinronment, Job Characteristics and Job Insecurity have a significant effect on Burnout at PT. Sandabi Indah Lestari, North Bengkulu.

In Vitro Fertilization in Central Java: Analysis of Influential Factor X Hospital

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p><em>The low utilization of IVF services can be caused by various factors influencing a person's perspective. People will consider various internal and external factors when using IVF services. The purpose of this study is to analyze the factors that influence the utilization of IVF services, as well as the development of marketing strategies and relevant marketing recommendations on IVF services at Hospital X of Central Java Province. The type of research used in this study is quantitative, with the data collection implementation using descriptive analytics and a logistic regression approach. Sampling in this study was carried out using a purposive sampling technique, with a sample size of 100 respondents. With logistic regression test results obtained. Results where service facilities (p=0.001), specialized health workers (p=0.001), fear of infertility (p=0.001), seriousness of infertility disease (p=0.028), benefits of undergoing IVF (p=0.001), quality of IVF services (p=0.001), cost (p=0.001), and introduction to IVF services (p=0.001). 001) These results indicate that the variables of predisposition, enabler, need, perceived benefits, perceived barriers, product, price, and promotion have a positive and significant effect on the utilization of IVF services at Hospital X in Central Java Province, only the variable of perceived severity is the only variable known to have no significant effect on the utilization of IVF services. This study shows that the problem of infertility is not a serious thing, so it is hoped that further research will strengthen the promotion of IVF so that people who experience infertility problems can be the initial service as a development of marketing strategies and relevant marketing recommendations for IVF services at X hospital.</em><em></em></p><p> </p></td></tr></tbody></table></div><strong><em>Keywords: In vitro fertilization, Infertility, Quality, Service</em></strong>

The Effects of Family Function, Nurse-Patient Communication, and Stigma on Depression Symptoms in Tuberculosis Patients at the DOTS Pulmonary Outpatient Clinic of RSUD Banyumas

Background: Tuberculosis (TB) and mental illness are prevalent worldwide and often coexist. Poor mental health has been linked to alterations in immune function. Through social, behavioral, and biological mechanisms, depression and tuberculosis together amplify the burden of disease. Collaboration from all parties is needed to alleviate depression in TB patients, including support from family function and positive societal stigma. Method: This was a descriptive correlational study, and data collection was carried out using a cross-sectional method. A total of 72 respondents who met the inclusion and exclusion criteria were selected as the sample using a non-probability sampling technique, specifically accidental sampling. Results: The results of the multiple regression test showed that only the variables of family function and stigma had a significant correlation with p-values of 0.00005 and 0.009 0.05, respectively. Meanwhile, the variable of nurse-patient communication had a p-value of 0.633 0.05, indicating no significant correlation. Additionally, the calculated F-value was 18.662, and the tabled F-value was 3.136, with a probability value of 0.000. Since the probability value was less than 0.05, the regression model could be used to predict depression symptoms. It can be stated that the three independent variables, namely family function, nurse-patient communication, and stigma, collectively influence depression symptoms in patients. Conclusion: There is a significant relationship between family function and stigma towards depression symptoms in Tuberculosis patients at the DOTS Pulmonary Clinic of Banyumas Regional Public Hospital in 2023.

Pengaruh Mutu Pelayanan Kesehatan Terhadap Kepuasan Pasien Di Ruang Rawat Inap Rumah Sakit Umum Melati Perbaungan Tahun 2024

Hospitals are a comprehensive part of social and media organizations whose function is to provide complete health services to the community, both curative and rehabilitative, hospital services reach family and environmental services. The aim of the research is to analyze the influence of health service quality on patient satisfaction in the inpatient room of Melati Perbaungan Hospital. Analytical survey research design with a cross sectional design. The total population of patients treated from June 2023 to August 2023 in the Inpatient Room at Melati Perbaungan Hospital is 167 people. The number of samples was 62 people. The results of the chi square test research show that there is an influence of 8 variables, namely technical competence, human relations, effectiveness, efficiency, continuity, security, human relations and comfort, which have a p-value <α 0.05, meaning that technical competence, human relations, effectiveness, efficiency, continuity, safety, human relations and comfort influence patient satisfaction in the Melati Perbaungan Hospital inpatient room. The results of the multiple logistic regression test are the most dominant comfort variable with an odds ratio (OR) of 18.455, meaning that it influences patient satisfaction 18 times. The conclusion is that the comfort variable is the dominant variable that has the most influence on patient satisfaction in the Melati Perbaungan Hospital inpatient room. It is recommended for hospitals to adopt policies to increase patient comfort in treatment rooms in order to produce optimal satisfaction for patients.

Analisis Pengaruh Mutu Pelayanan IGD Terhadap Kepuasan Pasien Di RUMKIT TK II Iskandar Muda Banda Aceh

It can be said that patient satisfaction is an abstract thing and the results vary greatly because basically it really depends on each individual's perception. Patient satisfaction can be said to be fulfilled if the services provided are in accordance with their expectations. The aim of the research is to analyze the Quality of Emergency Room Services on Patient Satisfaction at RUMKIT TK II Iskandar Muda Banda Aceh. The research design used in this research is an analytical survey with a cross sectional design. The population in this study was all 2,058 emergency room patients. The number of samples to be studied is 95 people. Data analysis was carried out using univariate, bivariate and multivariate analysis. The statistical tests used are the chi square test and logistic regression. The results of the chi square test research show that there is an influence of 5 variables, namely reliability, responsiveness, assurance, empathy and physical evidence, which have a p-value <α 0.05, meaning that reliability, responsiveness, assurance, empathy and physical evidence influence patient satisfaction in the RUMKIT TK ER. II Iskandar Muda Banda Aceh and the multivariate test shows that the 5 variables of reliability, responsiveness, assurance, empathy and physical evidence influence the results of the multiple logistic regression test showing that the responsiveness variable is the most dominant with an odds ratio (OR) of 15,104, meaning 15 times influencing patient satisfaction. The conclusion was that the dominant responsiveness variable had the most influence on patient satisfaction at the RUMKIT TK II Iskandar Muda Banda Aceh emergency room. It is recommended for hospitals to adopt policies to increase patient responsiveness in the ER in order to produce optimal patient satisfaction.
 
 

Predicting Concerns During Pregnancy Based on Marital Quality and Cognitive SelfRegulation with the Mediating Role of Mental Security


 
 
 Introduction: During pregnancy, the marital quality and mental security of women are threatened. A woman's physical, mental and psychological health during this period has significant effects on the health of the fetus, success in natural childbirth and breastfeeding, and improving health. Maintaining psychological security, cognitive self-regulation of emotions, and the quality of marital relations during pregnancy can reduce the worries of this period to some extent. The current research aims to predicting design a structural model of marital quality and cognitive self-regulation with the mediating role of psychological security to predict concerns during pregnancy.
 Methods: The present study was a descriptive-correlation type using the structural equation modeling method. The study population included all the pregnant women of 25 to 40who referred to health centers and clinics in Yazd in 2023. 275 women were randomly selected by cluster sampling method. Data was collected using Aldersey and Lin's (2011) pregnancy anxiety questionnaires, Busby et al.'s marital quality (1995), Maslow's psychological security (2004), and Garnevsky et al.'s (2002) cognitive self-regulation of emotion. Data analysis was done through Pearson correlation methods and structural equation modeling using SPSS-19 and AMOS-20 software.
 Results: The results of multivariate regression test showed that the variables of cognitive self-regulation of emotion (positive emotion (R=0/49), negative emotion (R=0/056), and marital quality (R=0/089) with the mediation of psychological security on concerns during pregnancy, had a direct and significant effect (P<0/05). Psychological security also had a direct, negative, and significant effect on worries during pregnancy (P<0/05).
 Conclusion: The results of the present study shows that the structural model of concerns during pregnancy based on cognitive self-regulation of emotion and marital quality with the mediation of psychological security had favorable fit indices, and therefore, the knowledge of these variables can help to reduce worries during pregnancy
 
 

The Role of Self-Efficacy and Social Support for Grit in Master of Professional Psychology Students

Grit is a trait or personality that must be possessed by individuals, especially students who are studying in the Master of Professional Psychology program. Students who have grit can demonstrate good academic performance and achieve planned long-term goals. This study aims to determine the role of self-efficacy and social support for grit in Master of Professional Psychology students in Indonesia. The participants of this study amounted to 210 students from various universities and specializations majoring in psychology who were collected using purposive sampling techniques. The research instruments used were self-efficacy scale, social support scale, and grit scale. Data were analyzed by multiple regression analysis using SPSS 24. The results of multiple regression tests show that there is a significant role between self-efficacy and social support for the grit of Master of Professional Psychology students (R square = 0.654, F = 195.278, p < 0.05).
 Keywords: self-efficacy, social support, grit, professional psychology master students

PENGARUH KAPASITAS INDIVIDU DAN AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK

This research aims to determine the influence of individual capacity and role ambiguity on budgetary slack. The variables in this research are Individual Capacity (X1) and Role Ambiguity (X2) as independent variables and budgetary slack (Y) as the dependent variable. The population in this study were employees within the Jeneponto Regency SKPD. The sample was selected using the Slovin formula and resulted in 92 respondents as the sample. The data collection technique used is a questionnaire. The data analysis techniques used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, F tests and coefficient of determination tests. The results of this research show that, based on the results of the descriptive analysis, individual capacity is 3.97 which is classified as high, role ambiguity is 4.49 which is classified as very high and budgetary slack is 4.51 which is classified as very high. From the results of the multiple linear regression test, the equation Y = 30,422 + 418 (X1) + (-117) (X2) is obtained, which means that for each additional value of individual capacity, the value of budgetary slack increases by 434 and for each additional value of role ambiguity, then the budgetary slack value decreased by -117. Based on the results of the t test, significant results were obtained at 0.001 0.05, which means that individual capacity has a significant effect on budgetary slack, thus the first hypothesis is accepted, and the results are significant at 0.209 0.05, which means that role ambiguity has no significant effect on budgetary slack, with Thus the second hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.468 or 46.8 percent. This shows that individual capacity and role ambiguity have an influence on budgetary slack of 46.8 percent, while the remaining 43.2 percent is influenced by other factors.Keywords: Individual Capacity, Role Ambiguity, Budgetary Slack

Analisis Pengaruh Bi Rate Dan Inflasi Terhadap Indeks Saham Syariah Indonesia (ISSI) Periode 2017-2020

This study aims to determine the effect of the BI Rate and Inflation on the Indonesian Sharia Stock Index for the 2017-2020 period. This research is a quantitative research using secondary data collection methods. The statistical test used is Multiple Linear Analysis and using statistical tools (SPSS Version two one). From the results of the multiple linear regression test, it shows that simultaneously the two independent variables have a significant influence on the Indonesian Sharia Stock Index. Partially, only Inflation (X2) has a significant effect on the Indonesian Sharia Stock Index (Y), while the BI Rate (X1) does not show any effect on the Indonesian Sharia Stock Index (Y).

Pengaruh Sharia Compliance dan Islamic Corporate Governance Terhadap Kinerja Keungan Bank BPRS Paduarta Sinsani Medan

This study explores the influence of Sharia Compliance and Islamic Corporate Governance on the financial performance of Bank BPRS Paduarta Insani Medan. Using an associative approach and employing purposive sampling techniques, the research utilizes primary data analyzed with SPSS 25 software. The results of the normality test indicate that the research data is normally distributed. The multicollinearity test shows no symptoms of multicollinearity among independent variables. The results of the partial regression test (t-test) demonstrate that both Sharia Compliance and Islamic Corporate Governance have a positive and significant impact on the financial performance of Bank BPRS Paduarta Insani Medan. The coefficient of determination (R2) is 0.961, signifying that the independent variables can explain 96.1% of the variation in the bank's financial performance, while the remaining percentage is influenced by other variables outside the regression model. In conclusion, Sharia Compliance and Islamic Corporate Governance have a positive and significant influence on the financial performance of Bank BPRS Paduarta Insani Medan. These findings are consistent with previous research that supports the importance of Sharia compliance and good corporate governance in the context of Islamic banking.

Analisis Faktor Risiko Kejadian Musculoskletal Disorders (MSDS) Pada Pekerja Officer dan Welder Menggunakan Metode Nordic Body Map di PT XYZ Kota Batam

Musculoskeletal Disorders (MSDS) is an occupational risk characterized by complaints in the muscles. MSDS occurs due to incorrect body posture while working which causes muscles to stretch too hard over a long period of time. PT. Officer and welder workers are at risk of MSDS occurring which is caused by many factors. This research is descriptive analytical with a total population of 30 officers and welders. The sampling technique uses saturated samples and primary and secondary data sources. Data collection methods are field observation, questionnaires and interviews. The research instrument was a checklist using the Nordic Body Map (NBM), a list of question items and interview guidelines. The research results show that there is an influence of work period, length of work and work attitude on the incidence of MSDS. Based on the results of the simple logistic regression test, the length of service variable was p=0.027 and OR 10.00 CI 95% (0.994-100.612). The length of work variable obtained a value of p=0.010 and OR CI 95% 13.71 (1.381-136.212) and the work attitude variable had a value of p=0.003 CI 95% 18.66 (1.879-185.399).

DETERMINANTS OF THE TIMELINESS OF PUBLISHING FINANCIAL REPORTS: NON-FINANCIAL COMPANIES IN INDONESIA

<p><strong>Background</strong>: The timeliness of publishing financial reports is very important for companies and users of financial information. Delays in publishing financial reports can impose sanctions on the company concerned, hinder economic decisions, and even create a bad reputation for the company among investors.</p><p><strong>Purpose</strong>: This research aims to examine the influence of company size, profitability, leverage, number of subsidiaries, board independence, board ownership, audit quality, and composite corporate governance index (CG-Index) on the timeliness of publishing financial reports.</p><p><strong>Research method</strong>: The data analysis method used in this research is panel regression analysis with a total of 439 company analysis units over 5 years.</p><p><strong>Research result</strong>: Panel regression test results show that the variables profitability and board independence have a significant negative effect on the timeliness of publishing financial reports. Audit quality and the CG-Index have a significant positive relationship with the timeliness of publishing financial reports.</p><p><strong>Originality/Novelty</strong>: The research uses the CG-Index to measure the effectiveness of corporate governance in reducing the potential for audit delays in developing countries.</p>