Image of Pengaruh Audit Tenure Dan Karakteristik Perusahaan Terhadap Audit Report Lag Dengan Spesialisasi Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)
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Pengaruh Audit Tenure Dan Karakteristik Perusahaan Terhadap Audit Report Lag Dengan Spesialisasi Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

This study examines the effect of Tenure Audit and Company Characteristic to Audit Report Lag, and Auditor Specialization as Moderate Variable. Population of this research was Manufacturing Companies at Bursa Efek Indonesia (www.idx.co.id) on 2013-2015. The sampling technique used in this study was purposive sampling method. This research use Tenure Audit as dependent variable. Audit Report Lag as independent variable and Auditor Specialization as Moderate Variable. The hypothesis in this study was tested by multiple regression analysis. Total of sample are 77 Companies, were selected by some characteristics. And was verify by SPSS 20 version software based on data that taken by Financial Report of Manufacturing Companies at Bursa Efek Indonesia on 2013-2015. The results showed that Tenure Audit and Profitability hasn’t effected to Audit Report Lag (sign. value 0.890 > 0.05 and 0.211 > 0.05). Company Size, Solvability, and Reputation of Accounting Public Firm has effected to Audit Report Lag (sign. value 0.029 < 0.05, 0.000 > 0.05, and 0.003 < 0.05). Tenure Audit and Company Size has effected to Audit Report Lag that moderated by Auditor Specialization (sign. value 0.015 < 0.05 dan 0.019 < 0.05). But, Profitability, Solvability, and Reputation of Public Accounting Firm hasn’t effected to Audit Report Lag that moderated by Auditor Specialization (sign value 0.575 < 0.05, 0.346 > 0.05, and 0.227 > 0.05).
Keywords : Tenure Audit, Company Characteristic, and Reputation of Public Accounting Firm.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0298)
02 03. 117 (0298)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0298)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xiii, 163 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0298)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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