PENGARUH TENURE AUDIT DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALISASI INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empirispada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia tahun 2010-2014)

Khalizha, Zahra (2016) PENGARUH TENURE AUDIT DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALISASI INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empirispada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia tahun 2010-2014). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this research is to analyze the effect of audit tenure which measure by accountant public tenure and audit firm tenure, and audit quality toward audit report lag, and the impact of auditor industry specialization on the association between audit trenure and audit quality toward audit report lag. Empirical studies on manufacturing companies listed in Bursa Efek Indonesia during the period of 2010-2014. This research used 170 financial report of manufacturing company from total of 34 companies listed in BEI during 2010-2014 periods by purposive sampling method. Data used in this research. Analysis of data is carried out using multiple regression method with the aid of SPSS version 20.0 computer program. The result of this research showed that tenure audit which measured by audit firm tenure and audit quality moderated by auditor industry specializations shows shorter audit report lag. Whereas tenure audit which measured by auditor tenure moderated by auditor industry specialization doesn’t give any contribution to audit report lag. Keywords: audit report lag, accountant public tenure, audit firm tenure, audit quality, and auditor specialization industry

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Thesis (S1)

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