PENGARUH KOMISARIS INDEPENDEN, KEAHLIAN AKUNTANSI KOMISARIS DAN KOMPLEKSITAS AKUNTANSI TERHADAP AUDIT DELAY

Abstract

From the perspective of agency theory, corporate governance is a mechanism used to reduce opportunistic management. Through the supervisory function, the independent commissioner and the expertise of the commissioner can reduce opportunism to produce quality financial reports. Quality financial reports can speed up the audit process. Management opportunism can also occur by taking advantage of accounting complexity which in turn can prolong audit completion.Observations made at IDX manufacturing companies for the 2016-2018 period with a sample of 230 prove that the accounting expertise of independent commissioners has a negative effect on audit delay. Meanwhile, independent commissioners have a positive effect. Meanwhile, audit complexity has no effect on audit delay