The Influence of Audit Committee Size, Public Ownership, and Corporate Profitability on the Timeliness of Financial Statement Publication

Cristiano Ronaldo Harijono; Dodik Ariyanto

doi:10.24843/EJA.2026.v36.i08.p02

Authors

Cristiano Ronaldo Harijono Faculty of Economics and Business Universitas Udayana, Indonesia
Dodik Ariyanto Faculty of Economics and Business Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i08.p02

Keywords:

Audit Committee, Public Ownership, Profitability, Timeliness

Abstract

This study aims to examine the effect of audit committee size, public ownership, and profitability on the timeliness of financial statement publication within the banking sector listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were collected through non-participant observation, resulting in 141 observations selected via purposive sampling. The analytical technique employed is logistic regression. The findings demonstrate that profitability has a significant positive effect on the timeliness of financial statement publication. Conversely, audit committee size and public ownership do not have a significant impact on reporting timeliness. In conclusion, highly profitable banks possess a stronger incentive to promptly convey their performance information to the market, while the firm size control variable is proven to significantly increase the probability of reporting timeliness.

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