THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, AUDITOR OPINION AND SUBSIDIARY TOWARD AUDIT DELAY
Abstract
The objective of this research is to analyze the effect of institutional ownership, independent commissioners, auditor opinion and subsidiary on audit delay. The proxy of good corporate governance are institutional ownership and independent commissioners, audit opinion and subsidiary as independent variables while audit delay as dependent variable. The population in this research is company that listed in Indonesia Stock Exchange period 2016-2017. The research samples are selected using purposive sampling method. Total of samples are 105 companies in Indonesia Stock Exchange period 2016-2017. This research uses multiple regression analysis, of which result shown that institutional ownership and audit opinion variable have negative and significant effect on audit delay, while subsidiary have positive and significant effect on audit delay. On the other hand, independent board commissioner variable have insignificant effect on audit delay.
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