CORPORATE GOVERNANCE DAN AUDIT DELAY DI INDONESIA
Abstract
This research has a purpose to examine the impact of corporate governance on
audit delay in companies listed on Indonesia Stock Exchange in 2015. The Good
Corporate Governance in this research using the indicator: type of auditor, audit
committee meetings, audit committee expertise, independent of commissioners,
and institutional ownership. The population of this research is all companies
listed on the Indonesian Stock Exchange in 2015.The samples have been selected
by using random sampling method and total sample is 150.The data of this
research were analyzed using multiple regression model. The result of this
research shows that the frequency of audit committee meetings significant
negatively affect the audit delay. Independent of commissioners significant
positively affect the audit delay. While type of auditors, audit committee expertise,
and institutional ownership do not affecting the audit delay..
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