slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG | Wirotomo | Diponegoro Journal of Accounting skip to main content

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG

*Bregas Wirotomo  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Tarmizi Achmad  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Citation Format:
Abstract

This study aims to analyze the application of corporate governance as an independent variable to the audit report as a dependent variable.

This study uses secondary data obtained from CGPI reports. This study used 83 companies replicated in the implementation of good corporate governance conducted by The Indonesian Institute for Corporate Governance (IICG) in the form of rating of Corporate Governance Perception Index (CGPI) and listed on the Stock Exchange 2012-2016. This research used purposive sampling method. The statistical technique used in this study is multiple regression.

The results obtained from this study indicate good corporate governance, having a negative significance in the lag audit report.

Fulltext View|Download
Keywords: Good Corporate Governance, Audit Report Lag, Corporate Governance Perception Index.

Last update:

No citation recorded.

Last update:

No citation recorded.