PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014)
Abstract
This study aimed to examine the effect of audit committee independence, return on assets,
debt to total assets, debt to equity ratio, and the audit opinion of the audit report lag on
manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period. the number of
samples used 59 companies. The samples were selected using purposive sampling method. The
method of analysis used is multiple regression analysis. The variables tested in this study consisted
of audit committee independence, return on assets, debt to total assets, debt to equity ratio, and
the audit opinion.
Based on the analysis result that the independence of the audit committee and return on
assets have a significantly negative effect on the audit report lag. While, debt to total assets, debt
to equity ratio, and the audit opinion does not have a significant effect on the audit report lag.