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PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PENGHASIL BAHAN BAKU SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PENGHASIL BAHAN BAKU SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Written by: Christine Oktavia Sabatina NIM: 1532047 This research examines the effects of the board commissioner (educational background of board commissioner in business and or law and work experience of board commissioner in the business field) and audit committee (number of audit committees and proportion of independent audit committees) to audit delay. The population in this research is a raw material producing company in the mining sector that listed on the Indonesia Stock Exchange 2014 until 2017 period. The research samples are selected using purposive sampling method. The data for this research were collected from the financial report and annual report of sample company, the collected data were analysed using descriptive statistic and multiple regression analysis. The result show that the educational background of board commissioner in bisiness and or law, work experience of board commissioner in the business field, and number of audit committees has negative and insignificant impact on the audit delay, while proportion of independent audit committees has positive and insignificant impact on the audit delay. Keywods: board commissioner, audit committee, audit delay