<![CDATA[Purpose: This study examines the associations of financial distress, corporate complexity, and audit committee size with the publication interval of interim financial reports issued by financial-sector companies listed on the Indonesia Stock Exchange during 2022-2025.Research methodology: The dependent variable is the number of days from interim period-end to IDX publication, so a larger value indicates slower publication. The archival sample contains 180 firm-quarter observations from 15 companies. Fractional-rank transformation and the thesis outlier procedure left 154 observations, and first-order Cochrane-Orcutt lagging yielded 153 effective regression cases.Results: The financial health score used as the distress proxy is not significant (B = 0.057, p = 0.520). Corporate complexity is positively associated with a longer publication interval (B = 0.436, p = 0.001), while audit committee size is not significant (B = 8.396, p = 0.288). The joint model is significant (F = 4.149, p = 0.007, adjusted R-squared = 0.059).Conclusion: Corporate complexity is the only predictor that significantly differentiates publication intervals. Financial condition and audit committee member count do not explain interval variation individually in the reported model.Limitation: The sample covers one sector, audit committee size has limited variation, the thesis does not report the case-level outlier cut-off, and negative initial publication intervals require source-date verification.Contribution: The study extends evidence on interim reporting in Indonesia's financial sector and clarifies that the dependent variable measures publication lag rather than publication speed. It also shows why audit committee size should be separated from oversight quality.]]>
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