Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia

Research Article

Timeliness in Financial Reporting with Moderation

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  • @INPROCEEDINGS{10.4108/eai.9-8-2022.2338630,
        author={Dianing Ratna Wijayani and Dwi  Ratmono},
        title={Timeliness in Financial Reporting with Moderation},
        proceedings={Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2023},
        month={11},
        keywords={profitability company size audit opinion kap reputation timeliness},
        doi={10.4108/eai.9-8-2022.2338630}
    }
    
  • Dianing Ratna Wijayani
    Dwi Ratmono
    Year: 2023
    Timeliness in Financial Reporting with Moderation
    ICE-BEES
    EAI
    DOI: 10.4108/eai.9-8-2022.2338630
Dianing Ratna Wijayani1,*, Dwi Ratmono1
  • 1: Universitas Diponegoro
*Contact email: dianingratnawijayani@students.undip.ac.id

Abstract

This research tests and provides empirical evidence regarding timeliness in financial reports with moderation. This research uses a quantitative approach using explanatory and comparative methods. The population is trade, service and investment sector companies registered on the IDX for the 2017-2021 period, using purposive sampling to produce a sample of 279 data. The analysis technique used in this research is panel logistic regression moderation analysis using the E-Views application. The results of the study stated that profitability has a positive influence on the timeliness of financial reporting, there is no effect of company size on timeliness in reporting financial reports, audit opinion and KAP reputation do not moderate the effect of profitability and company size on the timeliness of financial reporting. This research theoretically strengthens agency theory because companies with High profitability has good timeliness of financial reporting as evidence of management's performance as an agent for the company owner as principal. As a comparison, it is hoped that this research can be used as consideration in determining future investments. Apart from that, this research is also used as a source of information for investors to assess assets by linking the timeliness of emissions reporting.