PENGARUH PRAKTIK CORPORATE GOVERNANCE, KARAKTERISTIK AUDIT DAN PERUSAHAAN TERHADAP PUBLIKASI LAPORAN KEUANGAN

Abstract

This research is meant to test the influence of corporate governance, the audit characteristic and company practice to the publication of the financial statement on the entire sector of companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample applies stratified random sampling method and the collection technique has selected 25% of go public companies, with the amount of observations are 268 annual financial statements from the sector of companies which have published their statements which have been retrieved from the official Indonesia Stock Exchange website (www.idx.co.id). This examination is done by using multiple regressions analysis and the instrument of SPSS (Statistical Package for Social Science) version 17, with the independent variables i.e.: insider ownership, outsider ownership, board of independent commissioner, size of audit committee, auditor reputation, audit opinion and firm size to the dependent variables which is the speed of the publication of financial statements. The result of this research shows that the board of insider ownership has positive influence to the audit delay of financial statements meanwhile the audit opinion an firm size has negative influence. Outsider ownership, independent commissioner, size of audit committee, and auditor reputation, do not have any influence to the audit delay, with the contribution of adjusted R square value is 17,3%.
Keywords: audit delay, corporate governance, and audit characteristic.