Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies
This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size a...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2024-02-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/31016 |
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| _version_ | 1841560661061009408 |
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| author | Wahdan Arum Inawati Adinda Noor Azizah |
| author_facet | Wahdan Arum Inawati Adinda Noor Azizah |
| author_sort | Wahdan Arum Inawati |
| collection | DOAJ |
| description | This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size and audit opinion as control variables. The samples of this study are 87 companies of consumer cyclicals sector listed in the Indonesian Stock Exchange between 2019 and 2021 consistently (or 261 observations). Data were analyzed using the logistic regression method and the results show that institutional ownership, and auditor turnover have a significant influence, while XBRL adoption and board size do not have a significant influence on timeliness of financial reporting in the sample companies. Institutional ownership has a positive influence, while auditor turnover has a negative influence on timeliness of financial reporting. |
| format | Article |
| id | doaj-art-cf71e4483e154ea29a33879a3cf7ec69 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-02-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-cf71e4483e154ea29a33879a3cf7ec692025-01-03T22:17:42ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-02-01111335010.24815/jdab.v11i1.3101617810Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals CompaniesWahdan Arum Inawati0Adinda Noor Azizah1Universitas TelkomUniversitas TelkomThis study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size and audit opinion as control variables. The samples of this study are 87 companies of consumer cyclicals sector listed in the Indonesian Stock Exchange between 2019 and 2021 consistently (or 261 observations). Data were analyzed using the logistic regression method and the results show that institutional ownership, and auditor turnover have a significant influence, while XBRL adoption and board size do not have a significant influence on timeliness of financial reporting in the sample companies. Institutional ownership has a positive influence, while auditor turnover has a negative influence on timeliness of financial reporting.https://jurnal.usk.ac.id/JDAB/article/view/31016auditor turnoverinstitutional ownershipsize of board of directorstimeliness of financial reportingxbrl |
| spellingShingle | Wahdan Arum Inawati Adinda Noor Azizah Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies Jurnal Dinamika Akuntansi dan Bisnis auditor turnover institutional ownership size of board of directors timeliness of financial reporting xbrl |
| title | Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies |
| title_full | Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies |
| title_fullStr | Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies |
| title_full_unstemmed | Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies |
| title_short | Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies |
| title_sort | determinants of financial reporting timeliness a study of indonesian consumer cyclicals companies |
| topic | auditor turnover institutional ownership size of board of directors timeliness of financial reporting xbrl |
| url | https://jurnal.usk.ac.id/JDAB/article/view/31016 |
| work_keys_str_mv | AT wahdanaruminawati determinantsoffinancialreportingtimelinessastudyofindonesianconsumercyclicalscompanies AT adindanoorazizah determinantsoffinancialreportingtimelinessastudyofindonesianconsumercyclicalscompanies |