Zaitul, Zailtul (2021) CORPORATE GOVERNANCE IN BANKING AND FINANCE INDUSTRY: THE ROLE OF SUPERVISORY BOARD. This study aims to investigate the relationship between supervisory board independence, size, multiple directorship, shareholding and audit report lag in banking and finance industry in Indonesia. Due to different characteristic of Banking and finance in.
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Abstract
This study aims to investigate the relationship between supervisory board independence, size, multiple directorship, shareholding and audit report lag in banking and finance industry in Indonesia. Due to different characteristic of Banking and finance industry and uniqueness of banking and finance industry in Indonesia, it is expected to contribute to corporate governance literature. Agency theory is used as underpinning theory to build these relationships. By using the 61 companies for 2005 to 2010, we find that the supervisory board independence, size and board shareholding significantly influence the audit report lag. In addition, profitability which is measured by ROA also affects the audit report lag. The theoretical and practical contributions are discussed in detail. Keyword: Corporate Governance, Supervisory Board, and Audit Report Lag
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Program Pascasarjana > Manajemen |
| Depositing User: | Hermanto Hermanto |
| Date Deposited: | 09 Jun 2021 04:47 |
| Last Modified: | 09 Jun 2021 04:47 |
| URI: | http://repo.bunghatta.ac.id/id/eprint/4020 |
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