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.