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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Ekombis: Jurnal Fakultas Ekonomi JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL EKONOMIKA INDONESIA Jurnal Ekonomi Pertanian Unimal Journal of Malikussaleh Public Economics Jurnal Ekonomi Regional Unimal
Cut Putri Mellita Sari
Ekonomi Pembangunan Fakultas Ekonomi Dan Bisnis Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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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 Aries Munandar Asnawi Asy-Syura Devi Andriyani Ernita Ernita Fanny Nailufar Hijri Juliansyah Ichsan Indrayani Indrayani Irfan Irfan Juliana Fitri Juwita Delimur Handayani Likdanawati Lusi Dyana Hasra Mardiaton, Mardiaton Miswar Miswar Muhammad Nur Muhammad Rasyidin Mutia Rahmah Naila Alfi Syarifah Nurhadi al siddiq Putri Susanti Rah Maniar Rasyimah, Rasyimah Ratna Ressa Dwiarti Rifzan Fikra Sabbahatul Khairiati Saharuddin Samuel Sihombing Zulfan