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PENGARUH LEVERAGE TERHADAP AUDIT DELAY DENGAN MEDIASI CORPORATE GOVERNANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI
Abstract
Mediation is used to compare the direct effect of capital between leverage on
audit delay and how the interaction between leverage when coupled with corporate
governance mediation, changes to audit delay.
Research purposes: every research that is done has the objective of doing the research.
Being able to find out the effect of Leverage on Audit Delay with Corporate Governance as
a mediating variable in companies listed on the Indonesia Stock Exchange for the period
2018-2019 is the aim of this research. And also use process, path analysis and goods
method. This study uses a process and SPSS method
Analytical techniques: descriptive analysis will be used in this research and then processed
using SPSS software, this study uses the coefficient of determination, significance t est, and
regression analysis as statistical analysis
Sample and Variable: 20 BUMN companies listed on the Indonesia Stock Exchange for the
2018-2019 period were the samples for this study. This study uses leverage as the
dependent variable and audit delay as the independent variable and corporate governance
as the mediating variable.
Findings: The results of the analysis conducted in this study indicate that Leverage does
not have a significant effect on Audit Delay, Corporate Governance has a significant e ffect
on Audit Delay, and Leverage has no significant effect on Audit Delay with Corporate
Governance as a mediation.
Keywords
Full Text:
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DOI: https://doi.org/10.32528/jiai.v5i2.3852
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