The characteristics of the audit committee affecting timeliness of the audit report in Indonesia

This paper aims to examine the positive relationship between audit committee (AC) and reporting quality proxied by timeliness in Indonesian context. The AC effectiveness is measured size, number of its expertise or competence, meeting frequency. study employs 240 observations from 48 manufacturing companies 2014 2019 Stock Exchange (IDX) as samples. A logit regression analysis used test hypotheses this study. findings reveal that size financial are not significantly associated with report timeliness, whereas frequency has a significant effect on it. results indicate depends occurrence communication members. more frequent meets, effective their will be. also suggest meetings crucial ensuring oversight roles companies, leading timely submission audited statements. provide contributions existing literature corporate governance (CG), especially emerging economies. fills research gaps provides practical implications concerning reporting. Despite made studies developed economies such US UK, conditions factors affecting developing countries Indonesia may differ. Hence, these apply other contextual environments.