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September 5, 2025Journal of Management Small and Medium Enterprises (SMEs)Open Access

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

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Authors

PAPutri AfriliaSRSri RahayuMEMisni Erwati

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Overview

Quantitative analysis reveals that corporate governance factors enhance financial reporting accuracy, highlighting implications for stakeholders.

Key Points

  • Managerial ownership and institutional ownership significantly enhance the accuracy of financial reporting.
  • Data includes 192 observations from 64 companies over three years, focusing on property and real estate.
  • Logistic regression analysis was employed to assess the impact of governance factors on financial reporting timeliness.
  • Findings suggest that company size and independent commissioners do not significantly affect report submission timing.

Cite This Study

Afrilia et al. (2025) studied this question.

synapsesocial.com/papers/68bb4def6d6d5674bcd01df6https://doi.org/10.35508/jom.v18i2.17344
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Also Consider

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  1. 1INFLUENCE OF IFRS APPLICATION, SOLVENCY AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL REPORTING IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-20222024
  2. 2PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019.2023
  3. 3The Influence of Company Size on Risk Management Disclosure With Good Corporate Governance as a Moderation Variable in the Company Listed Property and Real Estate on the Indonesian Stock Exchange (IDX)2024
  4. 4The Effect of Good Corporate Governance and Liquidity Mechanisms on Financial Performance (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period)2024 · 1 citations
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