Image of Pengaruh Audit Tenure Dan Pergantian Auditor Terhadap Audit Delay Dengan Spesialisasi Industri Auditor Dan Ukuran Kap Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2015)
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Pengaruh Audit Tenure Dan Pergantian Auditor Terhadap Audit Delay Dengan Spesialisasi Industri Auditor Dan Ukuran Kap Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2015)

The purpose of this study is to test: (1) the effect of audit tenure on audit delay; (2) the effect of auditor change on audit delay; (3) the influence of the auditor industry specialization on audit audit relationships with audit delay; (4) the influence of the auditor industry specialization on the relationship between auditor change and audit delay; (5) the effect of KAP size on audit tenure relationship with audit delay; (6) the effect of KAP size on the relationship between auditor change and audit delay. The population of this study is manufacturing companies listed on the BEI 2010-2015. By using purposive sampling, there are 70 companies that have met the criteria. Data analysis method in this research is using multiple regression analysis (Moderated Regression Analysis). This study uses SPSS software version 17.Based on the result of the test, it can be concluded that: (1) audit tenure has significant effect on audit delay; (2) the change of auditor has a significant effect on audit delay; (3) industry auditor specialization may affect the relationship between audit tenure and audit delay; (4) industry auditor specialization can not affect the relationship between auditor change and audit delay; (5) KAP measures can not affect the relationship between audit tenure and audit delay; (6) KAP measures can not affect the relationship between auditor change and audit delay. Adjusted R Square shows the value of 0.176. This shows that 17.6% audit delay is influenced by the determinant variables in the model, while the remaining 82.4% is influenced by the variable not examined in this study.
Keywords : Audit Tenure, Change Of Auditor, Industry Auditor Specialization, Kap Size, Audit Delay

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0367)
02 03. 117 (0367)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0367)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 121 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0367)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
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