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Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)

Author

Listed:
  • Ni Luh Sari Widhiyani
  • Putu Ery Setiawan
  • Komang Ayu Krisnadewi
  • Putu Agus Ardiana
  • Ni Made Seri Widiani
  • Ericha Aulya Pratama
  • Kadek Dwi Linda Yanthi

Abstract

This article reveals the challenges of timely reporting in Indonesian state-owned enterprises, which is crucial for effective public financial management. Insights on decoupling shed light on governance gaps, informing policy improvements for transparency and accountability. These findings extend beyond Indonesia, offering valuable lessons for global public sector management, emphasising the importance of aligning regulations with reporting practices.

Suggested Citation

  • Ni Luh Sari Widhiyani & Putu Ery Setiawan & Komang Ayu Krisnadewi & Putu Agus Ardiana & Ni Made Seri Widiani & Ericha Aulya Pratama & Kadek Dwi Linda Yanthi, 2025. "Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)," Public Money & Management, Taylor & Francis Journals, vol. 45(7), pages 819-827, October.
    • Handle: RePEc:taf:pubmmg:v:45:y:2025:i:7:p:819-827
    DOI: 10.1080/09540962.2025.2462784
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