PENGARUH KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE, DAN STRUKTUR KEPEMILIKAN TERHADAP AUDIT REPORT LAG (Studi Pada Perusahaan Non-Keuangan Listed di BEI Tahun 2015)

Abstract

This study is conducted to analyze corporate characteristic, corporate governance, and corporate ownership that affect audit report lag of non-financial companies. Factor-factor that influencing audit report lag is represented by company size, the public accounting firm being used, audit complexity, member of the board commissioners, financial expertise background audit committee, ownership dispersion, ownership concentration. and the use of leverage and capital intensity control variables. The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) and can be accessed through www.idx.co.id in 2015. The total sample of this study amounted to 335 companies. This study uses linear regression analysis method for hypothesis testing. The result show that company size, the public accounting firm being used, and member member of the board commissioners were found to have a negative effect with statistical significance on audit report lag. while the audit complexity, financial expertise background audit committee, ownership dispersion, and ownership concentration have no significant effect on audit report lag