The Effect Of The Independence Of The Board Of Directors, Audit Committee, And Audit Quality On The Timeliness Of Financial Reporting With Audit Opinion As A Moderating Variable
(Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period)
DOI:
https://doi.org/10.24905/icobis.v2i1.104Keywords:
independence of the board of directors, audit committee, audit quality, audit opinion, timeliness of financial reportingAbstract
This study analyzes the influence of board of directors, audit committee, and audit quality independence on the timeliness of financial reporting, with audit opinion as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during 2021–2025. The study uses a quantitative approach and secondary data sourced from annual reports and company financial statements. The sample was selected using purposive sampling. The research data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The test results indicate that board of directors and audit committee independence have no significant effect on the timeliness of financial reporting. Audit quality has a negative and significant effect. Audit opinion does not moderate the relationship between board of directors independence and timeliness of reporting, but it does moderate the relationship between the audit committee and audit quality and timeliness of financial reporting.
References
Serly, 2021. Discussion on the timeliness of financial reporting and the relevance of information.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.
Scott, W. R. (2015). Financial Accounting Theory.
Sugiyono. (2023). Quantitative, Qualitative, and R&D Research Methods.
Ghozali, I. (2020). Multivariate Analysis Applications.
Apadore, K., & Mohd Noor, M. (2020). Determinants of Audit Report Lag and Corporate Governance in Malaysia. International Journal of Business and Management, 8(15), 151–163.
Asriyatun, N., & Syarifudin, A. (2020). Analysis of Factors Influencing the Timeliness of Financial Reporting in Manufacturing Companies Listed on the Indonesia Stock Exchange. JIMMBA, 2(1).
Kurniasih, et al. (2022). Discussion on the relevance and timeliness of financial information.
Maharani, & Redjo. (2023). Discussion of board independence and timeliness of reporting.
Wulan, et al. (2024). Discussion of audit committees, audit quality, and timeliness of reporting.
Fatmawati, & Hariyono. (2025). Discussion of audit quality and financial reporting.
