Pengaruh Good Corporate Governance Meliputi: Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit Dan Kualitas Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Per
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Institusion
STIE Indonesia Banking School
Author
Philo, Andrea Ruben
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:28:55
Abstract :
Audit delay is one of the components in the financial statements. Audit delay will affect the financial information from the financial statements The aim of this study is to determine the effect of partial and simultaneous of good corporate governance mechanism which consisting of independent commissioner, managerial ownership, institusional ownership, audit committee, and quality audit on audit delay. This research using the panel data for the 2011-2012 period and obtained a sample of 108 Indonesia Stock Exchange listed manufacturing companies. This research find that independent commissioner, institusional ownership and audit committee don?t have an effect on audit delay at partially. On the other hand, managerial ownership and quality audit on partially have a significant effect on firm value. Keywords : good corporate governance, institusional ownership, managerial ownership, quality audit, independent commissioner, firm value.
Audit delay is one of the components in the financial statements. Audit delay will affect the financial information from the financial statements The aim of this study is to determine the effect of partial and simultaneous of good corporate governance mechanism which consisting of independent commissioner, managerial ownership, institusional ownership, audit committee, and quality audit on audit delay. This research using the panel data for the 2011-2012 period and obtained a sample of 108 Indonesia Stock Exchange listed manufacturing companies. This research find that independent commissioner, institusional ownership and audit committee don?t have an effect on audit delay at partially. On the other hand, managerial ownership and quality audit on partially have a significant effect on firm value. Keywords : good corporate governance, institusional ownership, managerial ownership, quality audit, independent commissioner, firm value.
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