MODERATED BY FIRM SIZE EFFECT OF PROFITABILITY, FINANCIAL DISTRESS AND OPERATIONAL COMPLEXITY TO TIMELINESS OF FINANCIAL REPORTING

The significant challenge affecting numerous publicly traded companies in Indonesia is the timely submission of financial reports. Data from the Indonesia Stock Exchange (IDX) website, spanning 2014 to 2024, confirms that many companies fail to meet these deadlines. To understand the underlying factors, this quantitative study applied panel data regression and moderated regression analysis, next the analysis proceeded with PLS-SEM because the study's main objective centered on the prediction of key constructs. The research found that increased profitability and complexity negatively influence reporting timeliness, while financial distress surprisingly has a positive effect. Furthermore, firm size was identified as a moderator for the effect of profitability on timeliness, but not for financial distress or operating complexity. Timeliness in financial reporting is understood and measured from various perspectives by researchers and practitioners, for instance, offered a straightforward definition, characterizing timeliness as the duration between a company’s fiscal year-end and the subsequent public release date of its financial report. Fundamentally, timeliness in financial reporting refers to the speed at which financial information is released to users post-reporting period, a critical element of financial reporting quality, as information value naturally declines over time.