Financial Risk, Corporate Governance dan Ketepatan Penyampaian Laporan Keuangan


  • Nanik Niandari Akademi Akuntansi YKPN


This study aims to analyse the association of financial risk and corporate governance toward timeliness of financial reporting. Data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the year ending December 31, 2015 to 2019. Data collected using purposive sampling technique. Timelimess of Financial reporting as dependent variable is proxied by audit delay. Financial risk as first independent variable proxied by long term debt to total assets ratio. Corporate governance as second independent variable proxied by the number of audit committees, independent commissioners, and institutional ownership. The result shows that financial risk has a positive effect, audit commitees and institusional ownership has a negative effect, while independent commissioners has no effect on audit delay. The results of this study are expected to contribute to the research literature on audit delay that corporate governance plays an important role in the effectiveness of the company's internal control system so that financial reports can be presented to users on time.


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