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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Riset Manajemen dan Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Manajemen Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) MANAJEMEN DEWANTARA Jurnal Riset Akuntansi Politala Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Lisyabab : Jurnal Studi Islam dan Sosial Jurnal Pengabdian kepada Masyarakat SIDOLUHUR Journal of Business Studies and Management Review
Putri, Gustita Arnawati
Universitas Veteran Bangun Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Penelitian Ekonomi dan Bisnis

 1 
KONTRIBUSI GOOD CORPORATE GOVERNANCE UNTUK MENGURANGI TERJADINYA AUDIT DELAY Gustita Arnawati Putri; Yoppi Syahrial
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2401

Abstract

The delay of audit report being able to mislead stakeholders, especially investors in taking decision is the main issue of the research. The research objective is to prove empirically contribution of good corporate governance mechanism to decrease the audit delay. Banking companies listed in Indonesia stock exchange within 2011-2013 are the samples of the research. Multiple regression analysis, preceded by classical assumption test is used as analysis tool in the research. The research findings partially showed that managerial and institutional ownership did not affect to audit delay, while proportion of independent commissionairy boards significantly affected to audit delay. Nevertheless, simultaneously managerial and institutional ownership as well as proportion of independent commissionary boards and the number of audit committee significantly affected to audit delay.
Co-Authors Anggun Meira Bella Ardian Prima Putra Ardian Prima Putra Ariani Wahyu Wijayanti Ariyani Wahyu Wijayanti Frisca Nastasya Fiorentina Hanuring Ayu HARJONO Harjono Harjono Helga Arqila Santoso Irma Nuriyaningsih Made Wedaswari Natalia Mahdalena Purwanto Purwanto Retno Wilis Tito Atmojo Salman Faris Insani Salman Faris Insani Sari Widati Sari Widati Sulistiyono Sulistiyono Yoppi Syahrial Yoppi Syahrial