Pengaruh Keahlian Komite Audit, Ukuran Komite Audit, Jenis Industri, dan Audit Tenure terhadap Audit Delay

(Studi Empiris Pada Perusahaan Pertambangan dan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

Abstract

This study examines the effect of audit committee expertise, audit committee size, industry type, and audit tenure on audit delay. The population use in this study is mining companies and financial companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. Sample selection method used is purposive sampling method. The sample used is consist of 30 mining companies and 62 financial companies. Method of analysis tool used is multiple regression analysis. The results show partially the size of the audit committee and the type of industry significantly have negative effect to audit delay, while audit committee and audit skills have no significant effect on audit delay.