Pengaruh Good Corporate Governance Meliputi: Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit Dan Kualitas Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2012)

Philo, Andrea Ruben (2015) Pengaruh Good Corporate Governance Meliputi: Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit Dan Kualitas Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2012). S1 thesis, STIE Indonesia Banking School.

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Abstract

Audit delay is one of the components in the financial statements. Audit delay will affect the financial information from the financial statements The aim of this study is to determine the effect of partial and simultaneous of good corporate governance mechanism which consisting of independent commissioner, managerial ownership, institusional ownership, audit committee, and quality audit on audit delay. This research using the panel data for the 2011-2012 period and obtained a sample of 108 Indonesia Stock Exchange listed manufacturing companies. This research find that independent commissioner, institusional ownership and audit committee don’t have an effect on audit delay at partially. On the other hand, managerial ownership and quality audit on partially have a significant effect on firm value. Keywords : good corporate governance, institusional ownership, managerial ownership, quality audit, independent commissioner, firm value.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:28
Last Modified: 25 Sep 2020 03:28
URI: http://repository.ibs.ac.id/id/eprint/844

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