Abstract :
Timeliness in the submission of financial statements is an important factor in the relevant presentation information. This research is a proof of concept function analytically and experimentally. This study aims to determine the effect of company performance on timeliness submission of financial reports with good corporate governance as a moderating variable. The object of this research is a manufacturing company that has listed its shares on the IDX from 2018 to 2019. The sample of this study was 193 samples using the purposive sampling method. The analytical method used is a statistical analysis model in the form of a logistic test. The results showed that ROA did not have affect the timeliness of financial reporting, while DER affects the timeliness of financial reporting. Moderation between ROA and frequency of board meetings provides a potential type of moderation. Meanwhile, DER with board meeting frequency resulted in pure moderation.
Keyword :
presentation information,moderation, corporate governance