Aged to Perfection: How Company Age Moderates the Relationship Between Size and Financial Reporting Timeliness
Keywords:
Company Size; Company Age; Audit Delay; Financial Reporting Timeliness
Abstract
This study examines the influence of company size and company age on financial reporting timeliness and explores whether company age moderates this relationship. Data were obtained from 22 property and real estate companies listed on the Indonesia Stock Exchange during 2022-2024. Descriptive statistics and moderated regression analysis were applied to evaluate the relationships between firm characteristics and audit delay. The findings indicate that larger and older companies report more promptly, suggesting that organizational scale and maturity enhance reporting efficiency. Furthermore, company age strengthens the positive impact of firm size on reporting timeliness, implying that mature firms can better manage the complexity associated with larger operations. These results support the Resource-Based View and Organizational Life Cycle Theory, highlighting how resources and experience jointly improve financial reporting discipline. The study contributes to developing corporate governance and reporting efficiency literature in emerging markets.
References
Amelia, R., Arsal, M., & Burhanuddin, C. I. (2025). Factors Affecting Timeliness of Financial Reporting in Banks Listed on the Indonesia Stock Exchange. International Journal of Economics and Management Research, 4(1), 194–204. https://doi.org/10.55606/ijemr.v4i1.304
Anto, F., Haliah, H., Kusumawati, A., & Ola, A. N. (2023). Analyzing the Factors that Influence Financial Reporting Timeliness of Manufacturing Listed Companies in the Indonesia Stock Exchange. International Journal of Finance, Economics and Business, 2(2), 109–116. https://doi.org/10.56225/ijfeb.v2i2.208
Asiah, N., Sapruwan, M., & Irwanti, L. A. (2024). The Effect of Company Size, Profitability and Company Age on the Timeless of Financial Reporting. International Journal of Asian Business and Management, 3(2), 121–130. https://doi.org/10.55927/ijabm.v3i2.7564
Auliyah, I. (2020). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Economos : Jurnal Ekonomi Dan Bisnis, 3(2), 77–87. https://doi.org/10.31850/economos.v3i2.708
Azkia, S., & Budiantoro, R. (2025). Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi, 4(1), 41–55. https://doi.org/10.58477/ebima.v4i1.296
Bonita, R., & Setiany, E. (2022). The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting. Journal of Economics, Finance and Accounting Studies, 4(4), 28–41. https://doi.org/10.32996/jefas.2022.4.4.4
Ernanda, M. D. B. (2022). Timeliness for Submitting Financial Statements to Mining Companies in Indonesia. Journal of International Conference Proceedings, 5(5), 144–152. https://doi.org/10.32535/jicp.v5i5.2016
Firdaus, M. M., & Alam, M. D. (2025). An Exploratory on The Financial Report Submission Timeliness and its Relation to The Internal and External Factors of The Companies with Special Notations on The IDX. Jurnal Akuntansi AKUNESA, 13(3), 297–307. https://doi.org/10.26740/akunesa.v13n3.p297-307
Istanti, S. L. W., & Ningrum, A. K. (2025). Determinants of Financial Reporting Timeliness: An Empirical Study in Indonesian Banking Firms (2020–2022). Economics and Business Solutions Journal, 9(2), 336–353. https://doi.org/10.26623/ebsj.v9i2.12858
Kartika, D., Asyik, N., & Wahidahwati. (2025). Firm Characteristics, Capital Structure and Financial Reporting Timeliness: The Mediating Role of Financial Performance in Indonesian Food and Beverage Companies. Asian Journal of Economics, Business and Accounting, 25(10), 51–61. https://doi.org/10.9734/ajeba/2025/v25i101996
Latif, N. A., Muchlis, M., & Jannah, R. (2024). Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Indonesian Journal of Taxation and Accounting, 2(2), 126–136. https://doi.org/10.61220/ijota.v2i2.33
Marfuah, M., Sakilah, S., & Prasetyo, P. P. (2021). Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia. Wahana Riset Akuntansi, 9(1). https://doi.org/10.24036/wra.v9i1.111864
Putra, M., Permadi, I., & Bagiana, I. (2022). DETERMINANTS OF TIMELINESS OF FINANCIAL STATEMENT PUBLICATION IN SUSTAINABLE BUSINESS. JURNAL ECONOMINA, 1(4), 1004–1011. https://doi.org/10.55681/economina.v1i4.218
Putri, S. U. D., & Wahyudi, I. (2022). PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19. AKSELERASI: Jurnal Ilmiah Nasional, 4(1), 25–37. https://doi.org/10.54783/jin.v4i1.511
Rahayu, R. D. T. (2021). The Effect of Company Size, Company Age, Auditor’s Opinion, and Public Ownership on the Timeliness of Submitting Financial Statements (Empirical Study on Manufacturing Companies Listed on the Idx For the Period 2011 – 2015). ProBisnis : Jurnal Manajemen, 12(2), 23–30. https://doi.org/10.35335/probisnis.v12i2.19
Sari, M. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan. E-Jurnal Akuntansi, 31(2), 374. https://doi.org/10.24843/eja.2021.v31.i02.p09
Satiman, S., Ramdani, E., & Suparmin, S. (2025). ANALYSIS OF THE EFFECT OF COMPANY SIZE, COMPANY AGE AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORT. JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam), 13(2), 68–81. https://doi.org/10.33884/jimupb.v13i2.10037
Setiawan, S., & Wijaya, H. (2023). FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR. Jurnal Paradigma Akuntansi. https://doi.org/10.24912/jpa.v5i3.25131
Anto, F., Haliah, H., Kusumawati, A., & Ola, A. N. (2023). Analyzing the Factors that Influence Financial Reporting Timeliness of Manufacturing Listed Companies in the Indonesia Stock Exchange. International Journal of Finance, Economics and Business, 2(2), 109–116. https://doi.org/10.56225/ijfeb.v2i2.208
Asiah, N., Sapruwan, M., & Irwanti, L. A. (2024). The Effect of Company Size, Profitability and Company Age on the Timeless of Financial Reporting. International Journal of Asian Business and Management, 3(2), 121–130. https://doi.org/10.55927/ijabm.v3i2.7564
Auliyah, I. (2020). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Economos : Jurnal Ekonomi Dan Bisnis, 3(2), 77–87. https://doi.org/10.31850/economos.v3i2.708
Azkia, S., & Budiantoro, R. (2025). Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi, 4(1), 41–55. https://doi.org/10.58477/ebima.v4i1.296
Bonita, R., & Setiany, E. (2022). The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting. Journal of Economics, Finance and Accounting Studies, 4(4), 28–41. https://doi.org/10.32996/jefas.2022.4.4.4
Ernanda, M. D. B. (2022). Timeliness for Submitting Financial Statements to Mining Companies in Indonesia. Journal of International Conference Proceedings, 5(5), 144–152. https://doi.org/10.32535/jicp.v5i5.2016
Firdaus, M. M., & Alam, M. D. (2025). An Exploratory on The Financial Report Submission Timeliness and its Relation to The Internal and External Factors of The Companies with Special Notations on The IDX. Jurnal Akuntansi AKUNESA, 13(3), 297–307. https://doi.org/10.26740/akunesa.v13n3.p297-307
Istanti, S. L. W., & Ningrum, A. K. (2025). Determinants of Financial Reporting Timeliness: An Empirical Study in Indonesian Banking Firms (2020–2022). Economics and Business Solutions Journal, 9(2), 336–353. https://doi.org/10.26623/ebsj.v9i2.12858
Kartika, D., Asyik, N., & Wahidahwati. (2025). Firm Characteristics, Capital Structure and Financial Reporting Timeliness: The Mediating Role of Financial Performance in Indonesian Food and Beverage Companies. Asian Journal of Economics, Business and Accounting, 25(10), 51–61. https://doi.org/10.9734/ajeba/2025/v25i101996
Latif, N. A., Muchlis, M., & Jannah, R. (2024). Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Indonesian Journal of Taxation and Accounting, 2(2), 126–136. https://doi.org/10.61220/ijota.v2i2.33
Marfuah, M., Sakilah, S., & Prasetyo, P. P. (2021). Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia. Wahana Riset Akuntansi, 9(1). https://doi.org/10.24036/wra.v9i1.111864
Putra, M., Permadi, I., & Bagiana, I. (2022). DETERMINANTS OF TIMELINESS OF FINANCIAL STATEMENT PUBLICATION IN SUSTAINABLE BUSINESS. JURNAL ECONOMINA, 1(4), 1004–1011. https://doi.org/10.55681/economina.v1i4.218
Putri, S. U. D., & Wahyudi, I. (2022). PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19. AKSELERASI: Jurnal Ilmiah Nasional, 4(1), 25–37. https://doi.org/10.54783/jin.v4i1.511
Rahayu, R. D. T. (2021). The Effect of Company Size, Company Age, Auditor’s Opinion, and Public Ownership on the Timeliness of Submitting Financial Statements (Empirical Study on Manufacturing Companies Listed on the Idx For the Period 2011 – 2015). ProBisnis : Jurnal Manajemen, 12(2), 23–30. https://doi.org/10.35335/probisnis.v12i2.19
Sari, M. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan. E-Jurnal Akuntansi, 31(2), 374. https://doi.org/10.24843/eja.2021.v31.i02.p09
Satiman, S., Ramdani, E., & Suparmin, S. (2025). ANALYSIS OF THE EFFECT OF COMPANY SIZE, COMPANY AGE AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORT. JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam), 13(2), 68–81. https://doi.org/10.33884/jimupb.v13i2.10037
Setiawan, S., & Wijaya, H. (2023). FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR. Jurnal Paradigma Akuntansi. https://doi.org/10.24912/jpa.v5i3.25131
Published
2026-02-03
How to Cite
Asiah, N., & Eka Surya, W. (2026). Aged to Perfection: How Company Age Moderates the Relationship Between Size and Financial Reporting Timeliness . Jurnal Akuntansi Bisnis Pelita Bangsa, 10(02), 241-252. https://doi.org/10.37366/akubis.v10i2.3125
Section
Articles
Journal Template (Indonesia) 
.png){kind=logo}
