PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG
Abstract: The purpose of this
research is to analyze the internal factors that affect audit report lag of
financial reports to the manufacturing companies listed on the Indonesia Stock
Exchange. The examined factors of this research are board size, board
independence, audit committee, and audit committee meetings as the independent
variable, while the audit report lag as the dependent variable.
The sample consists of 292 companies listed in the Indonesia Stock
Exchange (IDX) period 2012-2014. The data that was used in this research was
secondary data and selected by using purposive sampling method. This study used
purposive sampling method and multiple linear regression as the analysis
method. Before being conducted by regression test, it was examined by using the
classical assumption tests.
The results of this study indicate that the committee audit size did not
have significant influence to the audit report lag. Board size, independence
board and audit committee meetings have significant influence to audit report
lag.
Keywords: Audit report lag,
board size, board independence proportion, committee audit size, committee
audit meetings, auditor reputation, and company size
Penulis: Muhammad Faishal, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd150723
