%L UNY62282
%A Andri Waskito
%X The aim of this study was to analyze the effect of Board Size, Board of Independence Commissioner, Institutional Ownership, and Governmental Ownership on Audit Delay.
This study is a causal comparative research. The population of this research is banking companies listed on Indonesia Stock Exchange period 2014-2016. The sample is selected by using purposive sampling method. Based on determined criteria, 35 companies are selected, then research data are analyzed in three reporting periods of 2014-2016, became the total population of 105 companies. The data used are secondary data and data analysis techniques using descriptive statistics, classic assumption test, and multiple regression analysis.
The result of this study showed that Board Size, Board of Independence Commissioner, Institutional Ownership, and Governmental Ownership affect on Audit Delay. It is prove by the significant value of F by 0,00, lower than 0,05 (0,00<0,05). The regression equation Y = 120.394 – 6.987X1 – 17.367X2 – 23.803X3 – 44.919X4. It can be seen from the coefficients table that Board Size, Institutional Ownership and Governmental Ownership are correlated significantly, while Board of Independence Commissioner are not significantly correlated. This is indicated from the significance value (Board Size = 0.000, Board of Independence Commissioner = 0.346, Institutional Ownership = 0.003, Governmental Ownership = 0.000) which means Board Size, Institutional Ownership, and Governmental Ownership can significantly affect Audit Delay, while Board of Independence Commissioner do not significantly affect Audit Delay.
%K Audit Delay, Board Size, Board of Independence Commissioner, Institutional Ownership, Governmental Ownership
%D 2018
%I Fakultas Ekonomi
%T THE EFFECT OF FACTOR FROM CORPORATE GOVERNANCE MECHANISM TOWARDS AUDIT DELAY
(An Empirical Study at Banking Companies Listed
on Indonesian Stock Exchange in 2014 - 2016)