Open AccessPENGARUH CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45
Author(s) -
Joshua Sanders Gunawan,
Adji Suratman,
Yuniza Rova
Publication year - 2020
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/jc.1.3.424-437
Subject(s) - nonprobability sampling , stock exchange , accounting , audit , business , audit committee , corporate governance , finance , population , medicine , environmental health
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.