Pengaruh Audit Tenure,Workload , Ukuran Kantor Akuntan Publik, dan Opini Auditor terhadap Audit Report Lag dengan Auditor Spesialisasi Industri sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2012-2014 )
| Main Author: | Indah Putri, Decia |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1774/1/PENGARUH%20AUDIT%20TENURE%2CWORKLOAD%20%2C%20UKURAN%20KANTOR%20AKUNTAN%20PUBLIK%2C%20DAN%20OPINI%20AUDITOR%20TERHADAP%20AUDIT%20R.PDF https://eprints.untirta.ac.id/1774/ |
Daftar Isi:
- The purpose of this study was to examine the effect of audit tenure, workload, public accounting firm size, and auditor opinion on audit report lag, the effect auditor industry specialization as moderating variable on the relationship between audit tenure and audit report lag. This research used 213 data of financial statements manufacturing companies from 71 manufacturing companieslisted in Indonesia Stock Exchange during period 2012 until 2014 with a purposive sampling method. By using multiple regression with MRA in SPSS 20.0 software. The results are: Audit Tenure not effect the Audit Report Lag. Workload not give the influence to Audit Report Lag. Public Accounting Firm Size make a significant effect to Audit Report Lag. Auditor Opinion does not effect to Audit Report Lag. Auditor Industry Specialization does not have effect on the relationship between Audit Tenure and Audit Report Lag.