The study looked at how certain characteristics of audit committees affect how quickly companies report their financial information. They studied 252 manufacturing companies in Indonesia from 2016 to 2018. The results showed that having independent and larger audit committees led to faster financial reporting, while more frequent meetings slowed it down. The expertise, authority, and gender of the audit committee members did not have a significant impact. This suggests that improving the performance of audit committees could help companies report their finances more quickly. Policymakers could consider setting rules to make audit committees more effective, like requiring specific expertise or including more women on the committee.