PENGARUH LEVERAGE TERHADAP AUDIT DELAY DENGAN MEDIASI CORPORATE GOVERNANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI

Abstract

Mediation is used to compare the direct effect of capital between leverage on audit delay and how the interaction between leverage when coupled with corporate governance mediation, changes to audit delay. Research purposes: every research that is done has the objective of doing the research. Being able to find out the effect of Leverage on Audit Delay with Corporate Governance as a mediating variable in companies listed on the Indonesia Stock Exchange for the period 2018-2019 is the aim of this research. And also use process, path analysis and goods method. This study uses a process and SPSS method Analytical techniques: descriptive analysis will be used in this research and then processed using SPSS software, this study uses the coefficient of determination, significance test, and regression analysis as statistical analysis Sample and Variable: 20 BUMN companies listed on the Indonesia Stock Exchange for the 2018-2019 period were the samples for this study. This study uses leverage as the dependent variable and audit delay as the independent variable and corporate governance as the mediating variable. Findings: The results of the analysis conducted in this study indicate that Leverage does not have a significant effect on Audit Delay, Corporate Governance has a significant effect on Audit Delay, and Leverage has no significant effect on Audit Delay with Corporate Governance as a mediation. Keywords: