PENGARUH AUDITOR SPESIALISASI INDUSTRI DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG (ARL) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013)
| Main Author: | Nuraeni, Nuraeni |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12697/1/PENGARUH%20AUDITOR%20SPESIALISASI%20INDUSTRI%20DAN%20PERGANTIAN%20AUDITOR%20TERHADAP%20AUDIT%20%20REPORT%20LAG%20%28ARL%29.pdf https://eprints.untirta.ac.id/12697/ |
Daftar Isi:
- The purpose of this study was to determine the effect auditor industry specialization and turn the auditor to the audit report lag in companies listed on the Indonesian Stock Exchange (BEI ). The researchers use a manufacturing company's financial reporting 195 of a total of 39 companies listed on the Stock Exchange during the period 2009 to 2013 by purposive sampling method. By using Ordinary Least Squares (OLS ) and perngkat SPSS 20.0 software. This study attempts to examine the effect of auditor industry specialization and turn the auditor to the audit report lag. Results of this study are as follows: First auditor industry specialization lag effect on the audit report. The second turn of the auditor change does not affect the audit report lag.