THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023
The study investigates the impact of Good Corporate Governance Mechanisms and company size on the accuracy of financial reporting, employing a quantitative approach. The research focuses on companies in the Property and Real Estate sector listed on the Indonesian Stock Exchange during the 2021-2023...
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| Format: | Article |
| Language: | English |
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Universitas Nusa Cendana
2025-07-01
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| Series: | Journal of Management Small and Medium Enterprises (SME's) |
| Subjects: | |
| Online Access: | https://ejurnal.undana.ac.id/index.php/JEM/article/view/17344 |
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| _version_ | 1849422772826013696 |
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| author | Putri Afrilia Sri Rahayu Misni Erwati |
| author_facet | Putri Afrilia Sri Rahayu Misni Erwati |
| author_sort | Putri Afrilia |
| collection | DOAJ |
| description |
The study investigates the impact of Good Corporate Governance Mechanisms and company size on the accuracy of financial reporting, employing a quantitative approach. The research focuses on companies in the Property and Real Estate sector listed on the Indonesian Stock Exchange during the 2021-2023 period. A purposive sampling method was used to select 64 companies, resulting in a total of 192 observations over three years. Data analysis was performed using logistic regression with IBM SPSS version 26. The findings indicate that managerial ownership, institutional ownership, and audit committees positively influence the accuracy of financial reporting. However, company size and independent commissioners do not significantly impact the timeliness of financial report submissions.
Keywords: Timeliness of Submission of Financial Statements; Audit Committee ; Independent Commissioner ; Managerial Ownership ; Institutional Ownership; Company Size
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| format | Article |
| id | doaj-art-e6fc208bf7c742349767ac4db87b6c33 |
| institution | Kabale University |
| issn | 2502-2385 2723-469X |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Universitas Nusa Cendana |
| record_format | Article |
| series | Journal of Management Small and Medium Enterprises (SME's) |
| spelling | doaj-art-e6fc208bf7c742349767ac4db87b6c332025-08-20T03:30:56ZengUniversitas Nusa CendanaJournal of Management Small and Medium Enterprises (SME's)2502-23852723-469X2025-07-0118210.35508/jom.v18i2.17344THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023Putri Afrilia0Sri Rahayu1Misni Erwati2Accounting Study Program, Faculty of Economics and Business, Jambi UniversityAccounting Study Program, Faculty of Economics and Business, Jambi UniversityAccounting Study Program, Faculty of Economics and Business, Jambi University The study investigates the impact of Good Corporate Governance Mechanisms and company size on the accuracy of financial reporting, employing a quantitative approach. The research focuses on companies in the Property and Real Estate sector listed on the Indonesian Stock Exchange during the 2021-2023 period. A purposive sampling method was used to select 64 companies, resulting in a total of 192 observations over three years. Data analysis was performed using logistic regression with IBM SPSS version 26. The findings indicate that managerial ownership, institutional ownership, and audit committees positively influence the accuracy of financial reporting. However, company size and independent commissioners do not significantly impact the timeliness of financial report submissions. Keywords: Timeliness of Submission of Financial Statements; Audit Committee ; Independent Commissioner ; Managerial Ownership ; Institutional Ownership; Company Size https://ejurnal.undana.ac.id/index.php/JEM/article/view/17344Timeliness of Submission of Financial StatementsAudit CommitteeIndependent CommissionerManagerial OwnershipInstitutional OwnershipCompany Size |
| spellingShingle | Putri Afrilia Sri Rahayu Misni Erwati THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 Journal of Management Small and Medium Enterprises (SME's) Timeliness of Submission of Financial Statements Audit Committee Independent Commissioner Managerial Ownership Institutional Ownership Company Size |
| title | THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 |
| title_full | THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 |
| title_fullStr | THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 |
| title_full_unstemmed | THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 |
| title_short | THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 |
| title_sort | effect of good corporate governance mechanisms and company size on the timeliness of financial statement submission in property and real estate sector companies listed on the indonesia stock exchange in 2021 2023 |
| topic | Timeliness of Submission of Financial Statements Audit Committee Independent Commissioner Managerial Ownership Institutional Ownership Company Size |
| url | https://ejurnal.undana.ac.id/index.php/JEM/article/view/17344 |
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