The purpose of this research is  to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program.  The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.

ABSTRACT

Keywords: customer satisfaction, customer loyalty, and service quality dimensionsKeberhasilan kegiatan operasional perusahaan salah satunya diukur dengan kemampuan perusahaan menjual barang atau jasa yang diproduksinya. Perusahaan dikatakan berhasil bila perusahaan mampu memberikan kepuasan kepada para konsumennya. Kepuasan konsumen pada barang atau jasa yang diberikan perusahaan menjadi penting karena akan mempengaruhi tingkat penjualan perusahaan. Untuk menjamin kepuasan konsumen perusahaan perlu memantau terhadap kebutuhan dan keinginan mereka atau hal-hal yang mempengaruhi tingkat kepuasan konsumen.Perusahaan perlu menganalisis kegiatan pemasaran produk atau jasanya dengan mengidentifi kasi atribut produk/ jasa dan dukungan pelayanan yang dianggap penting oleh para konsumen pada saat mereka membeli dan menggunakan produk/ jasa yang diberikan perusahaan untuk semakin meningkatkan kepuasan kepada konsumen (Kotler, 2000). Kepuasan konsumen adalah perasaan senang atau kecewa yang muncul setelah membandingkan antara persepsi/kesan atas kinerja/hasil suatu produk/ jasa perusahaan dengan harapanharapan yang ada pada konsumen (Kotler, 2000). Sementara itu Tjiptono (2005) menyatakan bahwa kualitas jasa adalah ukuran seberapa bagus

Penelitian ini dilakukan untuk menganalisis pengaruh Financial Distress, Outsider Ownership, Profitabilitas, dan Kompleksitas Operasi terhadap ketepatan waktu penyampaian laporan keuangan perusahaan pada perusahaan sektor manufaktur di Bursa Efek Indonesia tahun 2017 - 2021. Penelitian ini menguji sebanyak 600 data dari 120 perusahaan untuk 5 tahun penelitian. Pengujian dalam penelitian ini menggunakan metode analisis regresi logistik yang diolah dengan Statistical Product and Service Solution (SPSS) 24. Hasil penelitian menunjukkan bahwa financial distress dan outsider ownership berpengaruh negatif terhadap ketepatan waktu penyampaian laporan keuangan perusahaan, sedangkan profitabilitas berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan perusahaan dan kompleksitas operasi tidak memiliki pengaruh.

This study was conducted to analyze the bureaucratic reform and accountability of local government financial management. This study aims to analyze the role of bureaucratic reform and the impact of the practice of following up on audit recommendations by local governments in improving the accountability of local government financial management. The research sample is the report on the results of the audit (LHA) of LKPD in Indonesia for the period 2016 and 2017 and the results of the audit of the LKPD in 2015 to obtain data in the form of total state losses found by BPK as the basis for recommendations for improvement that must be carried out in the following year (and is the basis for measuring actions taken by the State Audit Board). further carried out by each local government). This study also collected IRB data for 2016 and 2017. For the first hypothesis, which examines the effect of IRB on audit findings, only the 2nd and 3rd models are supported, namely the model with the dependent variable being the number of findings of SPI weaknesses (JT2) and the number of findings of SPI weaknesses related to fixed assets (ICWAsset), while the first model with the dependent variable of the natural logarithm of the rupiah value of audit findings (LnHA) is not supported. For the second hypothesis, which examines the effect of the percentage of follow-up recommendations (TL) on audit findings, both models 1, 2, and 3 are not supported.