PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPLEKSITAS OPERASI, KEPEMILIKAN INSTITUSIONAL, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY: (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Nia Rahayu; Puspita Rani

PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPLEKSITAS OPERASI, KEPEMILIKAN INSTITUSIONAL, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Authors

Nia Rahayu Universitas Budi Luhur
Puspita Rani Universitas Budi Luhur

Keywords:

internal control system, company complexity, institutional ownership, auditor switching, audit delay.

Abstract

This study aims to analyze the influence of the internal control system, company complexity, institutional ownership, and auditor switching to the audit delay. The population in this study is the mining company listed on the Indonesia Stock Exchange period 2012-2016. Using puposive sampling technique, this study obtains 30 sample companies. Research data is analyzed by the analysis of multiple linear. The result of this research show that the internal control system negatively affects audit delay. The company complexity has positive effect on audit delay. The institutional ownership and auditor switching have no effect on audit delay.