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