PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG?

Abstract

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
• independensi komite audit
• good corporate governance
• audit report lag