Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables

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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Bibliographic Details
Main Authors: Teddy Jurnali, Ria Karina, Khellyn Vaustine, Sheila Septiany, Nurul Azirah Binti Mohd Wazir
Format: Article
Language:English
Published: Universitas Islam Indonesia 2025-06-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Online Access:https://journal.uii.ac.id/JAAI/article/view/36850
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