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

摘要

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 smoothingpractices. 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 thetimeliness of annual financial statements. Similarly, independent board commissioners have moderating effect on timeliness of financial reporting.