PENGARUH KOMPLEKSITAS AUDIT, AUDIT TENURE, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY

Abstract

This study aims to find empirical evidence related to the effect of audit complexity, audit tenure, and good corporate governance mechanisms on audit delay. The sample used is 222 data from 113 manufacturing companies listed on the indonesia stock exchange in 2016-2018. The variables used are audit complexity, audit tenure, and good corporate governance for audit delay. In this study, all data were processed by linear regression analysis. The results showed that audit complexity had no significant effect on audit delay, audit tenure had a negative effect on audit delay, commissioner competence had no significant effect on audit delay, number of independent commissioners had no significant effect on audit delay, audit committee competence had no significant effect on audit delay, and number of audit committee meetings has no significant effect on audit delay.