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Zulfan
Universitas Malikussaleh
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THE EFFECT OF INDEPENDENT COMMISSIONERS, BOARD OF DIRECTORS SIZE, AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING (A Study Of Manufacturing Companies In The Industrial Sector Listed On The Indonesian Stock Exchange For The 2020–2023 Period) Mardiaton; Rifzan Fikra; Asy-Syura; Cut Putri Mellita Sari; Zulfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20501354

Abstract

This study examines the role of Independent Commissioners, Board of Directors Size, and Audit Opinion in influencing the timeliness of financial reporting. Using a quantitative approach with panel data regression, secondary data from corporate financial statements were analyzed. Model selection through the Chow, Hausman, and Lagrange Multiplier tests indicated the Common Effect Model (CEM) as the most suitable. The findings show that, both individually and simultaneously, the three governance variables do not significantly affect reporting timeliness. The limited explanatory power of the model suggests that other factors outside governance mechanisms play a more dominant role. These results highlight the need for broader investigation into determinants of timely financial disclosure, particularly in emerging market contexts.
Co-Authors Adnan Adnan Asy-Syura Christian maichel Cut Putri Mellita Sari Heriyana Heriyana Husni Husni Ikramuddin, Ikramuddin Mardiaton, Mardiaton Miftahul Jannah Muhammad Hatta Muhammad Syahputra Nada Myslara Nurainun Nurarafah Rauzatul Fitri Rifzan Fikra Sari Yulis Terfiadi Siti Helmyati Srimulyani Srimulyani Suci Ramandhani Sudana Bambang Suganda Sumiadi Sumiadi Teuku Yudi Afrizal Zul Akli