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All Journal Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research
Tarmizi Achmad
Accounting Department Faculty Of Economic And Business Diponegoro University
Religion Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

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ANALISIS PENGARUH INTERNAL DAN EXTERNAL CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Anggun Budiarti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the relationship between internal and external Corporate Governance mechanisms on Audit Report Lag in banking companies listed on IDX in 2019-2021. While, the depedent variabel used in this study is audit report lag. The independent variables used are audit committee size, audit committee’s expertise, the number of audit committee’s meetings, independent commissioners’ proportion, and auditor industry specialization and size as moderation variable. This study used the secondary datas using the purposive sampling method to determine the sample of banking companies in 2019-2021, which are listed on Indonesia Stock Exchange. This study determined 45 banking companies with total 135 samples used. This study used multiple linear regression analysis with the classic assumption is done beforehand. A significant negative relationship was observed between the number of audit committee’s meeting and audit report lag. Meanwhile, the other independent variables do not have a significant negative relationship with audit report lag.
Co-Authors Adzra Fajriani Anggun Budiarti Arum Hamudiana Bregas Wirotomo Dara Ayu Ning Cahya Islami Ega Briantono FAISAL Fanny Dinda Aditya Khairani Erlien Nurliasari Laksana, Anggit Chandra Laras Shatiti Maharani Cegy Larasati Mikhael Christopel Purba Muhammad Naufal Noor Hakim Pandu Dewanata Puji Harto Ruli Aprilianto Wahyu Kusumaningrum Wanda Saputri, Gita Oktaviany Warno Warno Wulan Oktaviani Yanto Hans Pratama Yulina Masyrifatun Nisa’ Yunike Nadya Pitaloka Santoso