Articlediamond2019

Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

Ni Putu Shinta Oktaviani · Dodik Ariyanto

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Corporate Governance and Financial Management Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

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References

1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1989Audit delay and the timeliness of corporate reporting*1991An Examination of Audit Delay: Further Evidence from New Zealand 2009The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece 2009Determinants of audit report lag 2004The role of audit committees in decreasing earnings management: Korean evidence 2015Determinants and implications of long audit reporting lags: evidence from China 2013Determinants of Audit Report Lag and Corporate Governance in Malaysia

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