Analisis Pengaruh Mekanisme Corporate Governance Terhadap Audit Report Lag Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Suryaningsih, Dewi (2012) Analisis Pengaruh Mekanisme Corporate Governance Terhadap Audit Report Lag Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Analisis Pengaruh Mekanisme Corporate Governance Terhadap Audit Report Lag Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia The main purpose of this research is analyzing the effect of ownership concentration, board of independent, CEO duality, audit committee, audit committee independent, audit committee meeting, audit committee financial expertise, board size, firm size, type of auditor, industry, subsidiaries, fiscal year, audit opinion and profitability towards audit report lag. This research object is consisting of companies listed in the Indonesia Stock Exchange (IDX). Samples used in this research were selected using purposive sampling method. This research use 66 companies or 330 observation data for the year 2006 until year 2010. The research result indicates that board of independent, audit committee, audit committee independent, audit committee meeting, board size, industry, subsidiaries, and profitability have a significant effect on audit report lag. The result also indicates that ownership concentration, audit committee financial expertise, firm size, type of auditor, and audit opinion have no significant effect on audit report lag. Keywords: ownership concentration, board of independent, CEO duality, audit committee, audit committee independent, audit committee meeting, audit committee financial expertise, board size, firm size, type of auditor, industry, subsidiaries, fiscal year, audit opinion and profitability and audit report lag.

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