Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Cristiano Ronaldo Harijono
Faculty of Economics and Business Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Audit Committee Size, Public Ownership, and Corporate Profitability on the Timeliness of Financial Statement Publication Cristiano Ronaldo Harijono; Dodik Ariyanto
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p02

Abstract

This study aims to examine the effect of audit committee size, public ownership, and profitability on the timeliness of financial statement publication within the banking sector listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were collected through non-participant observation, resulting in 141 observations selected via purposive sampling. The analytical technique employed is logistic regression. The findings demonstrate that profitability has a significant positive effect on the timeliness of financial statement publication. Conversely, audit committee size and public ownership do not have a significant impact on reporting timeliness. In conclusion, highly profitable banks possess a stronger incentive to promptly convey their performance information to the market, while the firm size control variable is proven to significantly increase the probability of reporting timeliness.
Co-Authors Dodik Ariyanto