Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables
This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia S...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2025-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/36850 |
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| _version_ | 1850121201296343040 |
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| author | Teddy Jurnali Ria Karina Khellyn Vaustine Sheila Septiany Nurul Azirah Binti Mohd Wazir |
| author_facet | Teddy Jurnali Ria Karina Khellyn Vaustine Sheila Septiany Nurul Azirah Binti Mohd Wazir |
| author_sort | Teddy Jurnali |
| collection | DOAJ |
| description |
This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners.
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| format | Article |
| id | doaj-art-dacfa615888441cab36afc6dcb6bdf16 |
| institution | OA Journals |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-dacfa615888441cab36afc6dcb6bdf162025-08-20T02:35:08ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282025-06-01291Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variablesTeddy Jurnali0Ria Karina1Khellyn Vaustine2Sheila Septiany3Nurul Azirah Binti Mohd Wazir4Department of Accounting, Universitas Internasional Batam, Batam, IndonesiaDepartment of Accounting, Universitas Internasional Batam, Batam, IndonesiaDepartment of Accounting, Universitas Internasional Batam, Batam, IndonesiaDepartment of Accounting, Universitas Internasional Batam, Batam, IndonesiaManagement and Science University, Selangor, Malaysia This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners. https://journal.uii.ac.id/JAAI/article/view/36850 |
| spellingShingle | Teddy Jurnali Ria Karina Khellyn Vaustine Sheila Septiany Nurul Azirah Binti Mohd Wazir Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables Jurnal Akuntansi dan Auditing Indonesia |
| title | Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables |
| title_full | Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables |
| title_fullStr | Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables |
| title_full_unstemmed | Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables |
| title_short | Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables |
| title_sort | differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables |
| url | https://journal.uii.ac.id/JAAI/article/view/36850 |
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