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..