PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018)

Abstract

Thissresearch wassconducted to know the effect of the implementation of
good corporateegovernance on audit report lag in companies listed on Bursa Efek
Indonesia in 2014-2015. This research uses secondary data abtained from the
company’s financial statement. The technique to get sample use purposive
sampling.
The result of T count -2,253 with p-value 0,01 < 0.05 means that there is a
negative and significant influence on the size of the audit committee (X1) on the audit
report lag (Y). H acyl t -2,382 with a p-value of 0,019 > 0.05 means that any negative
effects and significant institutional ownership (X2) on the audit report lag(Y). H acyl t
count -2,059 with a p-value of 0,042 < 0,05 means there is a negative and significant
effect of the independent board of commissioners (X3 ) against audit report lag (Y). H acyl
t count -3,569 with a p-value of 0,001 < 0,05 means there is a negative and significant
effect of the size of the board of commissioners (X4 ) against audit report lag (Y). F test
results of 8,293 with a p-value of 0.000 < 0.05, which means that simultaneously variable
the size of committee audit (X1), Institutional ownership (X2), the independent board of
commissioners (X3), and size of the board of commissioners (X4) have a significant effect
on audit report lag (Y) . The determination test shows the value of Adjusted R Square
0,200 concluded that the audit report lag variable can be explained by the four
independent variables the size of committee audit, Institutional ownership, the
independent board of commissioners, and size of the board of commissioners because the
remaining Adjusted R Square 20% (100%-20% = 80%) isSexplainedDbyD the causes -
Dother causes Soutside theEmodel.