PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013)

Abstract

This study was conducted to examine the effect of the number of Audit Committee Member, Audit Committee Independence, Audit committee meeting, the size of the Board Independent Commissioner, of the audit report lag companies. The method used to determine the sample population using purposive sampling. There are 264 companies that are non-financial companies that made the object of research. The population in this study population is the totality of all objects or individuals that have certain characteristics, clear and duplicate to be studied. The population in this study were all non-financial companies went public listed on the Indonesia Stock Exchange in 2010 to 2013. The results showed that the size of the Audit Committee does not significantly influence the Audit Report Lag, independence of audit committee significant effect on the Audit Report Lag but with a positive direction, Meeting audit committee has no significant effect on the Audit Report Lag, size of the board of a significant and have negative effect on the Audit Report Lag, independent Commissioner significant and have negative effect on the Audit Report Lag.