PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.47491/landjournal.v7i2.4869Abstract
This research analyzes the impact of Good Corporate Governance (GCG) on audit timeliness in healthcare companies listed on the Indonesia Stock Exchange (IDX). Audit delays are a recurring issue for many Indonesian public companies, including those in the health sector, making it a frequent subject of study. The objective is to evaluate whether GCG practices affect the speed of publishing audited financial reports. The study uses secondary data sourced from annual reports publicly available on the IDX website. A quantitative approach was applied, processed with Microsoft Excel and SPSS 27, using tools such as descriptive analysis, normality and autocorrelation tests, correlation analysis, determination tests, simple regression, and t-tests. Results show that GCG does not significantly influence audit delays in IDX-listed healthcare companies.
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