Image of Pengaruh Audit Tenure, Kompleksitas Operasi Perusahaan, Kualitas Dan Opini Audit Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Eksternal Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013 - 2017)
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Pengaruh Audit Tenure, Kompleksitas Operasi Perusahaan, Kualitas Dan Opini Audit Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Eksternal Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013 - 2017)

This study aims to examine the effect of audit tenure, the complexity of company operations, quality and audit opinion on audit report lag with specialization of external auditor industries as a moderating variable. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013 to 2017. The samples were determined by purposive sampling method where 90 manufacturing companies were used as samples. The total sample is 450 companies. The data source used in the study is secondary data. Data analysis for hypothesis testing using Multiple Regression Analysis.
The results of this study shows that the variable complexity of company operations, quality and audit opinion have a significant effect on audit report lag and audit tenure does not significantly influence audit report lag. The complexity of the company's operations and audit opinion has a significant effect on the audit report lag moderated by the industry of external auditors and there is no influence of audit tenure and audit quality on audit report lag which is moderated by the industry's external auditor specialization.

Keywords: Audite Report Lag, Tenure Audit, Complexity of Company Operations, Audit Quality, Audit Opinion and Specialization of Industrial External Auditors.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0024)
10 07. 219 (0024)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0024)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xi, 134 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0024)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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