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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Prosiding Seminar Nasional Pakar Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Hexana Sri Lastanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis

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Pengaruh Kinerja Keuangan, Kompleksitas Operasional, Dan Mekanisme Good Corporate Governance Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan Ahmad Fadly Fadhilah; Hexana Sri Lastanti
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2630

Abstract

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.
Co-Authors Agus Ahmad Mufad Ahmad Fadly Fadhilah Andre Rafael Annisa, Kharelina Nurul Arika Tuzahroh Aslamy , Ahmad Ali Akbar Aubert Kencana Bella Nabilla Lukita Putri Debbie Aryani Tribudhi Diani, Mutiara Dicky Aditya Diva, Angeline Surya Etty Murwaningsari Fauzia, Intania Fua, Agustina Alda Sofiana Ghea Windy Suksesi Jeremia Silitonga Kaban, Junita Pepayosa Khirstina Curry Kusuma Wardhani, Khairunnisa Lilis Kurnia Maharani, Meuthia Mikha Btari Batubara Muhammad Rakan Firdaus Mutiara Nurani Mutiara Salsabila Hanifia Rahma, Annisa Rakendro Wijayanto Richard Rini Polanunu Salsabila Syifa Sekar Mayangsari Silitonga, Jeremia Tuti Yulianingsih Wulan Rizqi Nur Amaliyah Zilka Cahyani, Della