PENGARUH GOOD CORPORATE GOVERNANCETERHADAP AUDIT REPORT LAG DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI

Abstract

The demand for transparency is quite hi The demand for transparency is quite high since Indonesia is gh since Indonesia is mired in the economic crisis. In fact, this situation is very understandable since a very good level of transparency ascertained the parties’ concerned regarding ' accountability of management. Transparency of the companys financial statement is reflected o n the audit and the timeliness of financial reporting. This stud y aims to examine the influence of good corporate governance on audit report lag with the timeliness of financial statement submission as a on audit report lag with the timeliness of financial statement submission as a moderation variable. Independent variables used in moderation variable. Independent variables used in this stud y are board of commissioners, independent commissioners, audit committees, and public commissioners, independent commissioners, audit committees, and public accounting firms, with timeliness of financial statement submission as the accounting firms, with timeliness of financial statement submission as the moderating variable, and audit report lag as dependent variable. The moderating variable, and audit report lag as dependent variable. The population in thi s research is 100 companies listed in Kompas 100 stock index. Pursuant to purposive sampling technique, this stud y obtained 84 companies for one year observation, which is the year of 2015. The result of the stud y indicate that board of commissioner have negative effect to audit report lag, while independent commissioner, audit committee, and the size of public accounting firm has no influence on audit report lag. The results also show that the timeliness of financial statement submission could not be the moderator on the relationshi p between board of commissioner, independent commissioner, audit committee, and public accountant firms with audit report lag.