Do the Financial Report Qualitities Have Effect on Timeliness of Financial Reporting? The Case of Indonesian Listed Firms

Trisanti, Theresia (2017) Do the Financial Report Qualitities Have Effect on Timeliness of Financial Reporting? The Case of Indonesian Listed Firms. Advanced Science Letters, 23 (9). pp. 9001-9004. ISSN 1936-6612 (Print)

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Official URL: https://www.ingentaconnect.com/content/asp/asl/201...

Abstract

This research aimed to analyze the effects of financial report quality on the timeliness of financial reporting and also to investigate whether independent board committees have moderating effect on timeliness of financial reporting. Financial report quality represents by income smoothing practices. The data used in this research is secondary data and sample selection using purposive sampling methods on the Indonesian manufacturing listed firms for the years from 2012 to 2014. Hypothesis testing result showed that the financial report quality has significantly effects on the timeliness of annual financial statements. Similarly, independent board commissioners have moderating effect on timeliness of financial reporting.

Item Type: Article
Uncontrolled Keywords: timeliness financial reporting, financial reporting quality, income smoothing practices, independent board commissioner
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Aug 2021 02:27
Last Modified: 29 Oct 2021 05:51
URI: http://repository.stieykpn.ac.id/id/eprint/1264

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