The influence of ownership structure, board attributes, XBRL and blockchain technology adoption on timeliness of financial reporting: based on Asian's banking listed company

This study examines how Ownership Structure, Board Attributes, XBRL, and Blockchain affect financial reporting timeliness using panel data from 270 firm-year observations (2002 2023). It highlights the roles of foreign ownership, independent boards, women on boards, XBRL, and blockchain in enhancing governance and reporting efficiency in Asia's banking industry. Using the weighted least square method, results show foreign ownership and women on boards positively influence financial reporting timeliness, while independent boards have a negative effect, possibly due to prolonged deliberations. XBRL and blockchain adoption show no significant impact, indicating early adoption challenges or industry barriers. Control variables like financial performance (Tobin’s Q), firm size, leverage, and audit firm confirm their influence on reporting outcomes. These findings underscore the importance of diversity and optimized ownership structures for reporting timeliness and call for better integration of emerging technologies. Policymakers should promote inclusive governance and address barriers to technology adoption.

VERONICA SUWANDI Saarce Elsye Hatane (Advisor 1); Alan Darmasaputra, S.E., MPA., M.Bus. (Advisor 2); Josua Tarigan (Examination Committee 1) Universitas Kristen Petra English Digital Theses Undergraduate Thesis Skripsi/Undergraduate Thesis Skripsi No. 32011146/AKT/2025; Veronica Suwandi (D12210017) FINANCIAL STATEMENTS; BLOCKCHAINS (DATABASES); OWNERSHIP

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