Sinaga, Judith Tagal Gallena and Sinaga, Victor Cornelis (2020) The effect of corporate governance mechanism on audit report lag (an empirical study on construction and building sub-sector companies listed in Indonesia Stock Exchange 2016-2018). Business And Management Research Journal, 10 (6). pp. 115-124. ISSN 2026-6804

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Abstract

The aim of this study is to examine the corporate governance mechanism that affects audit report lag. There were 33 firms year observation as the sample taken from Construction and Building Sector listed in Indonesia Stock Exchange. Multivariate analysis method was used to process and analyse data. The result showed that corporate governance mechanism has no significant effect on audit report lag except for the board size. But if tested simultaneously, corporate governance mechanism had significant effect on audit report lag. It indicates that all corporate governance mechanism, when combined together, effectively minimized audit report lag. This study implies that publicly listed companies must monitor strictly to avoid audit delay.

Item Type: Article
Subjects: 600 – Teknologi (Ilmu Terapan) > 650 Manajemen dan hubungan masyarakat > 657 Akuntansi
Divisions: Fakultas Ekonomi
Depositing User: Mr Raymond Maulany
Date Deposited: 21 Jun 2023 01:50
Last Modified: 21 Jun 2023 01:50
URI: https://repository.unai.edu/id/eprint/375

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