| dc.contributor.advisor | PUTRA, WAHYU MANUHARA | |
| dc.contributor.author | KHANSA, SALSABILA PUTRI | |
| dc.date.accessioned | 2019-01-12T06:41:21Z | |
| dc.date.available | 2019-01-12T06:41:21Z | |
| dc.date.issued | 2018-12-04 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/23795 | |
| dc.description.abstract | This study aims to analyze the influence of corporate governance and auditor industry specialization on audit delay. The independent variables in this study are board commissioner size, independent commissioner, role duality, institutional ownership, audit committee, and auditor industry specialization. The dependent variable in this study is audit delay. Population of this study is the manufacturing companies listed on Indonesia Stock Exchange from 2015-2017. This study used purposive sampling method in determining the number of samples used which then 62 companies were obtained as samples with total 186 observations for three years. The analysis used in this study were descriptive statistic, classical assumption, and multiple regression. The result of this study shows that auditor industry specialization has negative significant influence on audit delay. Meanwhile, board commissioner size, independent commissioner, role duality, institutional ownership, and audit committee have no significant influence on audit delay. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | board commissioner size, independent commissioner, role duality, institutional ownership, audit committee, auditor industry specialization, and audit delay | en_US |
| dc.title | THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS AND AUDITOR INDUSTRY SPECIALIZATION ON AUDIT DELAY | en_US |
| dc.title.alternative | Empirical Study on Manufacturing Companies listed on Indonesia Stock Exchange Year 2015 -2017 | en_US |
| dc.type | Thesis
SKR
FEB
854 | en_US |
