PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP AUDIT REPORT TIMELINESS (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016)

Abstract

The purpose of this study is to examine factors of corporate govvernance that affect audit report timeliness. Independent variable of this study are board of commisioners size, board of commisioners independence, board of commisioners meeting`s frequency, audit committee size, audit committee independence, audit committee meeting`s frequency, and status of audit firm. This study used secondary data from annual report of non-financial companies listed on Indonesia Stock Exchange in 2016. This study used purposive sampling and multiple regression analysis method to examine the relation between independent variable and dependent variable. This study showed that are board of commisioners size, board of commisioners independence, audit committee meeting`s frequency, and status of audit firm.had significant negative relation to audit report timeliness. Board of commisioners meeting`s frequency, and audit committee independence has insignificant negative relation to audit report timeliness, and audit committee size had insignificant positive relation to audit report timelines.