KUSUMANINGRUM, ERNA (2016) PENGARUH AUDIT TENUREDAN CORPORATE GOVERNANCETERHADAP AUDIT REPORT LAG DENGAN VARIABEL SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar diBursaEfek Indonesia Tahun 2012-2014). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to prove the factors that affect audit report lag. Factors tested in this study is an audit tenure, boardindependent , the existence of an audit committee, ownership concentrationand auditor industry specialization moderating influence on the relationship between audit tenure with audit report lag. This study uses secondary data with a total sample of 156 companies listed in the Indonesia Stock Exchange (BEI) in the year 2012 to 2014 by using purposive sampling method. The statistical methods used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 22. These results indicate that the ownership concentration significant affect on the audit report lag. Boardindependent positive effect on audit report lag. Audit tenure, the existence of an audit committee showed no effect on the audit report lag and industrial specialization auditor has not been shown to affect the relationship between audit tenure with audit report lag. Keywords: audit report lag, audit tenure, boardindependent,existence of an audit committee,ownership concentration,auditor industry specialization

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