CD Skripsi

Spesialisasi Industri Auditor Sebagai Pemoderasi Pengaruh Audit Tenure, Reputasi Kap Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

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This research aims to determine the effect of audit tenure, public accounting firm’s reputation and size of company on audit report lag with auditor industry specialization as a moderate. The samples of this research are the mining companies that listed on the Indonesian Stock Exchange (IDX) period 2014-2017. The samples of this research are 44 financial statements from 11 mining companies. The method of taking the samples in this research is purposive sampling methode. The data analysis used multiple linear regression and moderated regression analysis method (MRA). The result of this research are audit tenure and size of company have an effect on audit report lag. Public accounting firm’s has no effect on audit report lag. Auditor industry specialization is able to moderated the relationship between audit tenure and public accounting firm’s on audit report lag. Auditor industry specialization is not able to moderated the relationship between size of company on audit report lag.
Keywords: auditor industry specialization, audit tenure, public accounting firm’s reputation, size of company, audit report lag

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0318)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

xiv, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0318)

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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