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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Lindrianasari Lindrianasari
Universitas Bina Nusantara
Economics, Econometrics & Finance

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The Effect of IFRS 17 Implementation, Auditor Quality, Firm Performance, and Liability Measurement on the Timeliness of Financial Reporting of Insurance Companies During the Transition to IFRS 17 Nadya Aurelia Khaerani; Lindrianasari Lindrianasari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2119

Abstract

This study aims to provide empirical evidence on the effect of IFRS 17 implementation, auditor quality, firm performance, and liability measurement on the timeliness of financial reporting in Indonesian insurance companies during the transition period of IFRS 17 adoption. A quantitative panel data approach was employed using data from the annual reports of insurance companies registered with the Financial Services Authority (OJK) in 2023 -2024. The independent variables include IFRS 17 implementation (measured by a dummy variable), auditor quality (Big Four vs. non-Big Four), firm performance (measured by Return on Assets/ROA), and the accuracy of liability measurement between current and previous periods. The dependent variable is the timeliness of financial reporting. The findings are expected to contribute to financial accounting literature and insurance reporting practices under the new accounting standard.
The Effect of IFRS 17 Implementation, Auditor Quality, Firm Performance, and Liability Measurement on the Timeliness of Financial Reporting of Insurance Companies During the Transition to IFRS 17 Nadya Aurelia Khaerani; Lindrianasari Lindrianasari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2119

Abstract

This study aims to provide empirical evidence on the effect of IFRS 17 implementation, auditor quality, firm performance, and liability measurement on the timeliness of financial reporting in Indonesian insurance companies during the transition period of IFRS 17 adoption. A quantitative panel data approach was employed using data from the annual reports of insurance companies registered with the Financial Services Authority (OJK) in 2023 -2024. The independent variables include IFRS 17 implementation (measured by a dummy variable), auditor quality (Big Four vs. non-Big Four), firm performance (measured by Return on Assets/ROA), and the accuracy of liability measurement between current and previous periods. The dependent variable is the timeliness of financial reporting. The findings are expected to contribute to financial accounting literature and insurance reporting practices under the new accounting standard.
Co-Authors Nadya Aurelia Khaerani