CD Skripsi

Pengaruh Audit Tenure, Financial Distress, Ukuran Perusahaan, Dan Profitabilitas Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Pada Tahun 2015-2018)

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ABSTRACT
This study was aimed to examine the effect of audit tenure, financial distress, company size, and profitability on audit report lag with auditor industry specialization a moderating variable. The population of this study wore mining companies listed on the Indonesian Stock Exchange period 2015 to 2018. The determined by purposive sampling method where 30 mining companies were used as sample. The total sample is 120 companies. The data source used in the study was the secondary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 17 for windows. The result of this research before moderating show that financial distress and profitability have significant on audit report lag and audit tenure, size company does not significant effect audit report lag. This research reveals that profitability moderated by auditor industry specialization while auditor industry specialization does not moderate the effect of audit tenure, financial distress, and company size on audit report lag.
Keywords : audit tenure, financial distress, company size, profitability, audit report lag, auditor specialization

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0051)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0051)

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

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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