FACTORS INFLUENCING THE TIMELINESS OF FINANCIAL REPORTING WITH THE MEDIATION OF EARNINGS MANAGEMENT

Rida Adela Pratiwi; Martino Wibowo; Faizul Mubarok

doi:10.19166/derema.v20i1.9162

Authors

Rida Adela Pratiwi Universitas Terbuka
Martino Wibowo
Faizul Mubarok

DOI:

https://doi.org/10.19166/derema.v20i1.9162

Keywords:

Timeliness of Financial Reporting; , Leverage;, profitability;, Audit Quality;, Earnings Management;

Abstract

Financial reports are the primary means of collaborative a company's financial data to sponsors, including shareholders, stockholders, and the government. These reports describe a company's performance and assets in financial terms, and serve as an important accountability tool, exclusively for public firms that have high transparency obligations. This Paper intentions to analytically investigate the aspects that affect the timeliness of company financial reporting, with a focus on the integration of earnings management as a mediating variable. This study analyses 81 oil and gas companies registered on the Indonesia Stock Exchange (IDX) from 2019 to 2023. testing the effect of leverage, profitability, and auditor quality on the timeliness of financial reporting, with earnings management as a mediating factor as the novelty. The outcomes discovered that leverage and profitability pointedly affect earnings management, while auditor quality does not. Furthermore, leverage, profitability, auditor quality, and earnings management significantly affect the timeliness of financial reporting. Earnings management mediates the relationship between leverage and profitability on timeliness, but does not mediate the relationship between auditor quality and timeliness. The results provide valuable insights for stakeholders, management, and regulators, emphasizing the role of earnings management in shaping timely financial reporting. This study supports companies in refining internal reporting policies and assists regulators in developing policies to improve transparency and accountability in the capital market, particularly in the oil and gas sector.

ABSTRAK DALAM BAHASA INDONESIA

Laporan keuangan adalah media utama untuk memberikan informasi keuangan perusahaan untuk para pemangku kepentingan, termasuk pemegang saham, investor, dan pemerintah. Laporan-laporan ini menggambarkan kinerja dan aset perusahaan dalam bentuk finansial, dan berfungsi sebagai alat akuntabilitas yang penting, terutama bagi perusahaan publik yang memiliki kewajiban transparansi yang tinggi. Penelitian ini bertujuan untuk menginvestigasi secara empiris faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan, dengan fokus pada integrasi manajemen laba sebagai variabel mediasi. Penelitian ini menganalisis 81 perusahaan minyak dan gas yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. pengujian pengaruh leverage, profitabilitas, dan kualitas auditor terhadap ketepatan waktu pelaporan keuangan, dengan manajemen laba faktor mediasi sebagai Kebaruannya. Hasil penelitian mengungkapkan bahwa leverage dan profitabilitas secara signifikan mempengaruhi manajemen laba, sedangkan kualitas auditor tidak. Lebih lanjut, leverage, profitabilitas, kualitas auditor, dan manajemen laba secara signifikan mempengaruhi ketepatan waktu pelaporan keuangan. Manajemen laba memediasi hubungan antara leverage dan profitabilitas terhadap ketepatan waktu, tetapi tidak memediasi hubungan antara kualitas auditor dan ketepatan waktu. Temuan ini memberikan wawasan yang berharga bagi para pemangku kepentingan, manajemen, dan regulator, yang menekankan peran manajemen laba dalam membentuk pelaporan keuangan yang tepat waktu. Studi ini mendukung perusahaan dalam menyempurnakan kebijakan pelaporan internal dan membantu regulator dalam mengembangkan kebijakan untuk meningkatkan transparansi dan akuntabilitas di pasar modal, khususnya di sektor minyak dan gas.

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