PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP AUDIT DELAY

Abstract

The aims of this study was to investigate the effect of corporate governance mechanisms on audit delay.
Corporate governance mechanisms discussed in research is size of the board of commissioners, independent board of
directors, audit committee meeting, institutional ownership, and managerial ownership. This study used samples from
non-financial company listed in Indonesia Stock Exchange with a purposive sampling techique. The research data was
collected from annual report within a period 2015-2017. The method of analysis was multiple linear regressions. The
results of this study indicated that size of the board of commissioners, audit committee meeting, and institutional
ownership had negative and significant influence on audit delay. While independent board of commisioners had positive
and significant influence on audit delay. However, managerial ownership had not significant influence on audit delay.