ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN KOMISARIS, OPINI AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY
(Studi Empiris pada Perusahaan Pertambangan Subsektor Batubara yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
Keywords:
Independent Board of Commissioners, Board of Commissioners, Audit Opinion, Audit Committee, and Audit DelayAbstract
This study aims to analyze the influence of the board of independent commissioners, board of commissioners, audit opinion, and audit committee on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample used in this study was selected by purposive sampling. Based on the sample criteria set out from 22 mining companies listed on the Indonesia Stock Exchange, 2 mining companies were eliminated that did not meet the established criteria so that the final process of only 20 mining companies met the qualifications. To test how the influence of independent variables on the dependent variable, multiple linear regression analysis techniques are used. The results showed that audit opinion had a significant effect on audit delay, while the independent board of commissioners, board size, and audit committee size did not significantly influence audit delay.
