This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.

This research aims to determine the influence of the independent commissioners, audit institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage have effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.

This study aims to determine the effect of Asset Management, Implementation of Internal Control over Financial Reporting (ICoFR), and Organizational Commitment on quality of financial reporting. This research is a quantitative study with 42 Samples of Work Units of the Ministry of Marine Affairs and Fishery's Head Office, which covers: a) Work Units with their main activities are Ministry of Marine Affairs and Fisheries priority activities, community assistance, or supporting priority activities and community assistance and b) having relatively large budget allocations and financial transactions. Years used as a basis for data collection are 2016 and 2017. This study uses primary data obtained from 70 respondents of the Ministry of Marine Affairs and Fisheries. Smart PLS is used as an analysis tool in this research. The analysis shows that Asset Management has a positive and significant effect over the quality of financial reporting. The implementation of Internal Control over Financial Reporting (ICoFR) has a positive and significant effect on the quality of financial reporting. Organizational Commitment does not significantly influence the quality of financial reporting.

Fenomena keterlambatan waktu pelaporan audit terjadi di Bursa Efek Indonesia setiap tahun. Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, rasio hutang pada total aset, rasio kelancaran keuangan, tingkat pulangan aset dan perubahan laba per saham terhadap waktu pelaporan audit. Dalam Pembahasan ditemukan bahwa rasio hutang pada total aset (DTA), rasio kelancaran keuangan (CR) dan tingkat pulangan aset yang mempunyai pengaruh signifikan terhadap waktu pelaporan audit  sedangkan variabel ukuran perusahaan dan perubahan laba per saham tidak mempunyai pengaruh signifikan terhadap waktu pelaporan audit

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