GCG , AUDITOR OPTIONS AND INTERNAL AUDITORS EFFECT TO AUDIT DELAY IN TELECOMMUNICATION COMPANY IN BEI

Abstrak

The development of public telecommunication companies in Indonesia has improved rapidly. This results in the consequent need for greater funding for the company's investment and operational activities. The financial statements presented by the company must go through the auditing phase performed by the auditor with the initial supervision of the audit committee established by the board of commissioners. The short duration of audit reporting is influenced by many factors, such as with good corporate governance conducted by the company. Audit Committee meetings serve as a formal communication medium for audit committee members in overseeing the process of corporate governance, ensuring that senior management practices good corporate governance, monitoring that the company complies with the code of conduct. The purpose of this study is to determine the effect of good corporate governance, audit opinion, and internal auditors to audit delay. Population in this research is telecommunication company which listed in Bursa Efek Indonesia during 2011-2015. The technique of determining the sample used is purposive sampling and the final sample obtained is 8 companies. Data collection method used in this research is documentary. This research uses multiple linear regression analysis technique with SPSS 21.0 for windows. The results showed that the board of commissioners and audit committee had negative and insignificant effect on audit delay, independent commissioner and internal audit had positive and not significant effect on audit delay while audit committee and audit opinion had positive and significant effect on audit delay.