The delay of audit report being able to mislead stakeholders, especially investors in taking decision is the main issue of the research. The research objective is to prove empirically contribution of good corporate governance mechanism to decrease the audit delay. Banking companies listed in Indonesia stock exchange within 2011-2013 are the samples of the research. Multiple regression analysis, preceded by classical assumption test is used as analysis tool in the research. The research findings partially showed that managerial and institutional ownership did not affect to audit delay, while proportion of independent commissionairy boards significantly affected to audit delay. Nevertheless, simultaneously managerial and institutional ownership as well as proportion of independent commissionary boards and the number of audit committee significantly affected to audit delay.

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This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

His study discusses to analyze corporate governance, ownership structure and leverage to earning management. The research was conducted at mining companies in Indonesia Stock Exchange 2015-2018. The samples used as many as 29 companies from the population of 83 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statemens. The analysis technique aapplied is a technique of multiple linier regression analysis. The results show that audit committee negative effect on earning management, the proportion of commissioners no effect on earning management, managerial ownership no effect on earning management, institutional ownership no effect on earning management and leverage negative effect on earning management.Keyword : audit committee, proportion of commissioners, managerial ownership, institutional ownership, leverage, earning management