PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG?

R Wedi Rusmawan Kusumah, Daniel T H Manurung

Abstract


Abstrak: Pentingkah Good Corporate Governance bagi Audit Report Lag? Penelitian ini bertujuan menelaah pentingnya Good Corporate Governance bagi audit report lag. Penelitian ini menggunakan metode analisis regresi multiple. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 14 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Hasil penelitian menunjukkan independensi komite audit, rapat komite audit, ukuran dewan komisaris, ukuran perusahaan memiliki berpengaruh negatif terhadap audit report lag. Selanjutnya dewan komisaris dan KAP Big 4 tidak memiliki berpengaruh terhadap audit report lag.

 

Abstract: Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis. The sampling technique is purposive sampling with a total sample of 14 non financial companies listed on the Indonesia Stock Exchange in 2014-2015. The results shows that the independence of the audit committee, audit committee meeting, board size, and the size of the company has a negative effect on the audit report lag. Then, the commissioners and Big 4 accounting firm has no effect on the audit report lag.


Keywords


ukuran komite audit; independensi komite audit; good corporate governance; audit report lag

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DOI: http://dx.doi.org/10.18202/jamal.2017.04.7047

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