@thesis{thesis,
		author={Putri  Septian Eka},
		title ={PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE DAN 
REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG PADA 
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK 
INDONESIA},
		year={2021},
		url={http://eprints.unisbank.ac.id/id/eprint/7846/},
		abstract={Penelitian ini bertujuan untuk menguji pengaruh karakteristik corporate 
governance dan reputasi auditor terhadap audit report lag. Karakteristik corporate 
governance diproksi dengan kepemilikan manajerial, kepemilikan institusional, 
dewan komisaris independen, dan komite audit.Penelitian ini menggunakan 
sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 
2017 sampai2019.
Teknik pengambilan sampel pada penelitian ini menggunakan purposive 
sampling.Penelitian ini menggunakan analisis regresi berganda untuk menguji 
pengaruh hubungan antar variabel.
Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan 
komite audit berpengaruh negatif signifikan terhadap audit report lag, dewan 
komisaris independen berpengaruh positif signifikan terhadap audit report 
lag.Sedangkan kepemilikan manajerial dan reputasi auditor tidak berpengaruh 
signifikan terhadap audit report lag.
This study aims to examine the effect of corporate governance 
characteristics and auditor reputation on audit report lag. The characteristics of 
corporate governance are proxied by managerial ownership, institutional 
ownership, independent board of commissioners, and audit committee. This study 
uses a sample of manufacturing companies listed on the Indonesia Stock 
Exchange from 2017 to 2019.
The sampling technique used in this study was purposive sampling. This
study uses multiple regression analysis to examine the effect of the relationship 
between variables.
The results of this study indicate that institutional ownership and the audit 
committee has significant negative effect on the audit report lag, the independent 
board of commissioners has significant positive effect on the audit report lag. 
Meanwhile, managerial ownership and auditor reputation hasinsignificant effect 
on the audit report lag.}
		}