PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia dan BUMN Periode 2013-2014)

NIDA ASLAMA ZAHRA, Dewi Fatmawati, S.E., M.Ec.

2016 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk menguji bagaiamana pengaruh efektivitas komite audit pada perusahaan yang terdaftar di BEI dan perusahaan BUMN terhadap audit report lag pada masing-masing perusahaan dengan total 656 sampel selama periode 2013-2014. Efektivitas komite audit ditentukan dengan pengukuran terhadap variabel dari faktor-faktor dalam mekanisme corporate governance yang telah diadopsi dari penelitian sebelumnya. Penelitian ini dilakukan dengan metode penelitian eksplanatori melalui pengujian hubungan terhadap variabel dependen, independen dan variabel kontrol atau dengan semua variabel yang diteliti. Penelitian ini berfokus untuk membahas pengaruh faktor mekanisme corporate governance terhadap audit report lag. Hasil penelitan ini menunjukkan bahwa faktor mekanisme corporate governance mempengaruhi audit report lag secara signifikan, rata-rata audit report lag pada penelitian sebesar 78 hari, sementara hasil pengamatan pada dua tipe perusahaan yang berbeda yaitu perusahaan publik memiliki rata-rata audit report lag 80 hari, dan pada BUMN 57 hari. Hal ini menunjukkan, rata-rata perusahaan telah melakukan publikasi laporan keuangan dalam kurun waktu yang telah ditetapkan dalam keputusan BAPEPAM tahun 2011, yaitu paling lambat pada akhir bulan ketiga atau 90 hari setelah tutup buku perusahaan.

ABSTRACT The purpose of this research study is to investigate the effectiveness of company’s audit committee listed within the Indonesian Stock Exchange and State-Owned Enterprises towards audit report lag for every company with a total of 656 samples during 2013-2014 periods. The effectiveness was determined through variable measurements from factors within the corporate governance mechanism adopted from previous studies. The methodology used in this study is explanatory research by testing relationships among dependent, independent and control variables or by testing the whole variables that were being studied. This study is focusing on addressing the impact of mechanism factors of corporate governance towards audit report lag. Results show that mechanism factors of corporate governance have a significant impact towards audit report lag with an average of report lag period of 78 days. Observations on each type of company (Public and State-Owned) have an average of audit report lag period of 80 days and 57 days, respectively. This indicates that companies in general had consistently released annual financial report according to the regulations issued by the National Capital Market and Financial Institutions Supervisory Agency in 2011, which is due at the end of the third month or 90 days after company closing period at the latest.

Kata Kunci : Komite audit, Corporate Governance, Audit Report Lag/ Audit Committee, Corporate Governance, Audit Report Lag