The main objective of this research is to investigate the effect of timeliness on the information quality of accounting earnings. In addition, in this research
we use two moderating variable, those are age and size of the firm. These variable used to test whether there is impact of these moderating variable on the dependent variable and independent variable.
Using 53 company’s audited annual financial statement from the period of 2006 to 2008, the study shows that timeliness, is negatively associated
with the information quality of accounting earnings. But, when we include the moderating variable, the study show that, one of moderating variable that is
firm size, can influence the effect of timeliness on the information quality of accounting earnings. And the other one, is negatively associated with the
effect of timeliness on the information quality of accounting earnings.
The result of this study should be of interest to the firm, to reported the financial statement audited to be faster, and increase the total asset to be able to gain the trust of the investors. |