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All Journal JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Pengabdian kepada Masyarakat Nusantara Golden Ratio of Finance Management Golden Ratio of Auditing Research Worksheet : Jurnal Akuntansi Jurnal Pengabdian Pada Masyarakat METHABDI
Rahel Junita
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Financial Reporting Timeliness, Information Quality, and Firm Performance: Examining the Mediating Role of Reporting Effectiveness Rahel Junita
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2174

Abstract

Timely and high-quality financial reporting has become increasingly important in improving organizational performance and supporting strategic decision-making. However, limited empirical evidence explains how reporting effectiveness mediates the relationship between financial reporting attributes and firm performance, particularly in emerging economies. This study aims to examine the effects of financial reporting timeliness and information quality on firm performance by investigating the mediating role of reporting effectiveness. A quantitative research design was employed using primary data collected from 100 financial statement users working in companies located in Medan, Indonesia. The census sampling technique was applied, and the data were analyzed using multiple linear regression with SPSS version 20. The results indicate that financial reporting timeliness, financial reporting quality, and reporting effectiveness each have positive and statistically significant effects on firm performance. Furthermore, reporting effectiveness significantly mediates the relationship between financial reporting quality and firm performance, indicating that high-quality financial information improves organizational outcomes when it is effectively communicated and utilized. These findings extend financial reporting literature by providing an integrated framework that links reporting quality, timeliness, and reporting effectiveness within a single analytical model. Practically, the study provides useful insights for managers, auditors, and policymakers in improving financial reporting systems to support sustainable organizational performance.
Co-Authors Apriani Magdalena Sibarani Arison Nainggolan Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Ema Sitanggang Eva Julia G. Harianja Farida Sagala Fati Gratianus Nafiri Larosa Hotlan Butar-Butar Ivo M. Silitonga Januardi Mesakh Jatongam Nainggolan Melanthon Rumapea Merry Anna Napitupulu Mulatua Silalahi, Mulatua Novelita Manullang Putri J. Sitorus PUTRI JESICA SITORUS Rike Y. Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Sagala, Lamria Sahala Purba Santy Aji Sitohang Sarah Gracella Siahaan, Septony B TALENTA EMMA R. MARBUN Thomas Sumarsan Goh Tri Darma Sipayung Tri Dharma Sipayung Vebina Natalia Wesly A. Simanjuntak WIE SHI WUDJUD Yosephine Natalita Sembiring Yosephine Sembiring