PENGARUH CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45
| Main Authors: | Gunawan, Joshua Sanders, Suratman, Adji, Rova, Yuniza |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau
, 2020
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| Subjects: | |
| Online Access: |
https://current.ejournal.unri.ac.id/index.php/jc/article/view/122 https://current.ejournal.unri.ac.id/index.php/jc/article/view/122/104 |
Daftar Isi:
- This study aims determine the effect of corporate governance and audit tenure on audit report lag on LQ45 companies listed on Indonesia Stock Exchange in 2016-2018. This research using secondary data. Sampling in this study using purposive sampling using predetermined criteria. Selected samples from companies that Included in LQ45 index on the Stock Exchange for 2016-2018 were 22 companies. The analysis technique used in this study is multiple Linear regression analysis and uses the Eviews version 9 application .The results of this study indicate that partially only internal audit variables have a significant effect on audit report lag, while the board of commissioners, audit committee and audit tenure have no significant effect on audit report lag.