PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP AUDIT DELAY

Abstract

This study aims to examine the influence of audit committee effectiveness on audit delay
and focusing on manufacturing companies registred on the Indonesia Stock Exchange
in 2017. There are about 69 data were collected using purposive sampling method and
were assessed using the multiple regression analysis method an application named
SPSS. The results of thise study show that the effectiveness of audit committees proxied
by the size of the audit committee, the skill of the audit committee members, and the
frequency of audit committee meetings has been proved to have an influence on audit
delay. The adjusted R-squared value (coefficient of determination) is 0.443 which
means that 44.3% of Audit Delay variables will be influenced by the independent
variables and they are, Number of Members (X
1
), Meeting Frequency (X
2
), and Skill
(X
3
). Meanwhile the remainder is explained by other variables.
Keywords: Audit delay, effectiveness of audit committee, Indonesia Stock Exchange