PENGARUH PENGENDALIAN INTERNAL, FINANCIAL DISTRESS DAN DEWAN KOMISARIS INDEPENDEN TERHADAP AUDIT DELAY
Abstract
This study aims to analyze and provide empirical evidence of the effect of internal control, financial distress and an independent board of commissioners on audit delay. This type of research uses a quantitative approach to the associative method using secondary data, namely of financial reports and audited reports. The population in this study are companies in the non-cyclical consumer goods industry sector that are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sampling technique in this study was purposive sampling and obtained a sample of 39 companies with a total of 190 research samples. The data analysis technique used in this study is multiple linear regression analysis using E-views version 9 software. Based on the results of the analysis it can be seen that internal financial distress control and an independent board of commissioners simultaneously influence audit delay. partially the internal control of financial distress and the board of independent commissioners have an effect on audit delay
Keywords: Internal Control; Financial Distress; Independent Board of Commissioners
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