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The purpose of this study is to obtain empirical evidence about the ability of good corporate governance to moderate the effects of financial distress on the velocity of publication of the financial statements. Based on purposive sampling techniques, the study analyzed 19 companies listed on the Indonesia Stock Exchange, especially those included in the Corporate Governance Perception Index ranking from the year 2013 to 2017 using Moderated Regression Analysis. The results provide empirical evidence that GCG moderates the effect of financial distress on the velocity of publication of the financial statements. This shows that the application of good corporate governance is able to speed up the publication time of the financial statements from the companies that are experiencing financial difficulties.

The Ability of Good Corporate Governance in Moderating the Effects of Financial Distress on the Velocity of Publication of the Financial Statements