FINANCIAL REPORTING TIMELINESS WITH PUBLIC ACCOUNTING FIRM REPUTATION AS THE MODERATING VARIABLE

Abstract

The research aims to find the relationship between financial performance and the accuracy of submitting financial reports. Financial performance is measured using profitability and solvability ratios. The population of the research is secondary consumer goods sector companies registered on IDX in 2020-2022. Sampling was carried out using the purposive sampling method, resulting in 24 company samples. Quantitative data is collected and analyzed using SPSS. The research results show that (1) profitability negatively affects timeliness, (2) solvability negatively affects the timeliness of submitting financial reports, (3) PAF's reputation cannot moderate the relationship between profitability on timeliness, (4) PAF's reputation cannot moderate the relationship between solvability on timeliness. The research's implications help go-public companies submit their financial reports on time by knowing the factors that influence the timeliness of financial reports. Companies that do not properly submit their financial reports will receive a bad image from investors and sanctions from the Indonesian Stock Exchange.