Good Corporate Governance （GCG） Mechanism and Audit Delay： An Empirical Study on Companies Listed on the Indonesia Stock Exchange （IDX） in the Period of 2009-2011  

作　　者：Bambang Bemby S Abukosim Mukhtaruddin Imam Mursidi 

机构地区：[1]Sriwijaya University, Palembang, Indonesia

出　　处：《Journal of Modern Accounting and Auditing》2013年第11期1454-1468,共15页现代会计与审计（英文版）

摘　　要：Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing a bad sign for the company. As good corporate governance （GCG） is one way to solve the different interests, practices, and culture, companies implement GCG in an attempt to get more value. This study aims to measure the impact of corporate governance mechanisms on audit delay in companies listed on the IDX in the period of 2009-2011. Variables of GCG mechanism consist of institutional ownership, number of audit committee members, and the percentage of independent commissioners. Purposive sampling method is used in sample selection procedure. Samples comprise 42 companies listed on the IDX. The simultaneous test results show that all the variables have a significant influence on audit delay. By the partial test, number of audit committee members has significantly affected audit delay, while institutional ownership and independent commissioners have no significant effect on audit delay. This study is limited to use only three variables to study their influence on audit delay in the reseach period of only three years.

关 键 词：audit delay institutional ownership audit committees independent commissioners 

分 类 号：F239.47[经济管理—会计学] F832.5[经济管理—国民经济]