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All Journal Jurnal Buana Akuntansi
Suparman
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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CEO Ethnicity, Operational Complexity, and Financial Reporting Complexity on Financial Reporting Timeliness: The Moderating Role of Leverage in Indonesian Infrastructure Firms (2021–2024) Suparman; Dirvi Surya Abbas; Anita Ardiyanti
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/dp897604

Abstract

This study investigates the effect of CEO ethnicity, operational complexity, and financial reporting complexity on financial reporting timeliness, with leverage serving as a moderating variable in Indonesian infrastructure firms during 2021–2024. Although prior research has examined financial determinants of reporting timeliness, limited attention has been given to executive demographic characteristics, particularly CEO ethnicity, within emerging market contexts. In addition, empirical findings regarding organizational complexity remain inconsistent, and the moderating role of leverage in shaping reporting discipline is underexplored. Grounded in Upper Echelons Theory, Agency Theory, and Signaling Theory, this study employs panel data regression analysis on infrastructure firms listed on the Indonesia Stock Exchange. The results show that CEO ethnicity and operational complexity significantly influence financial reporting timeliness. Financial reporting complexity demonstrates conditional effects depending on leverage levels. Leverage strengthens the relationship between managerial characteristics and reporting discipline, indicating that creditor monitoring plays a disciplinary and signaling role. The study contributes theoretically by integrating executive demographic attributes with governance and signaling mechanisms in explaining reporting timeliness. Practically, the findings provide insights for regulators, investors, and boards regarding executive selection, monitoring mechanisms, and capital structure management in capital-intensive sectors.
The influence of financial distress, independent commissioner, audit tenure, and institutional ownership on financial statement integrity Anita Ardiyanti; Dirvi Surya Abbas; Suparman
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/5f0jth21

Abstract

This study aims to analyze the effect of financial distress, independent commissioners, audit tenure, and institutional ownership on the integrity of financial statements in non-cyclical customer sector companies in Indonesia listed on the Indonesia Stock Exchange from 2021 to 2024. Data were obtained from financial statements using multiple regression analysis. The sample used in this study consisted of 131 companies selected using purposive sampling, taking into account several predetermined criteria. The data were analyzed using panel data regression techniques with the help of E-views 12 software. The results of this study indicate that FD and AT have a significant effect on financial statement  integrity,  while  independent  commissioners  and institutional ownership have no effect on financial statement integrity.
Co-Authors Abbas, Dirvi Surya Anita Ardiyanti