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All Journal JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Bestari (JPMB) Indonesian Journal of Advanced Social Works (DARMA) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Panjaitan, Rike Yolanda
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Simanjuntak, Gracesiela Yosephine; Simanjuntak, Rimky Mandala; Sibarani, Apriani Magdalena; Panjaitan, Rike Yolanda; Silitonga, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ywtgas73

Abstract

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts
Co-Authors Arthur Simanjuntak B. Siahaan, Septony Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Enjelina Sinaga Farida Sagala Ginting, Mitha Christina Goh, Thomas Sumarsan Ivo Maelina Silitonga Junika Napitupulu Mesakh, Januardi Nadeak, Heri Nainggolan, Rahel Junita Purba, Dimita H.P Purba, Dimita HP Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan, Septony B. Sianturi, Jeudi A.T.P. Sianturi, Putri Sopianna Sibarani, Apriani M Sibarani, Apriani Magdalena Silalahi, Mulatua P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, M Doddy Simanjuntak, Reymondo Simanjuntak, Rimky Mandala Simanjuntak, Rimky Mandala Putra Sipayung, Tri Darma Siregar, Jeremia Siti Normi, Siti Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma