Analisis Pengaruh Tata Kelola Perusahaan terhadap Audit Report Lag pada Perusahaan Terdaftar di Bursa Malaysia

Abstract

This study investigated the influence of corporate governance on audit report lag of Malaysian listed companies. Independent variables were board size, board independence, CEO duality, audit committee size, audit committee independence, audit committee expertise, audit committee diligence, and ownership concentration. The control variables were fiscal year end, complexity, firm size, type of audit opinion, profitability, financial condition,
and quality of auditor.

Multivariate analysis tested 3087 data from annual reports during the period 2007 to 2011. Result indicated that board size, board independence, CEO duality, audit committee diligence, ownership concentration are associated with audit report lag. However, audit committee size, audit committee independence, and audit committee expertises have no effect on the audit report lag.