SETIAWAN, FAJAR PUTRA (2016) PENGARUH KUALITAS AUDIT, TENURE AUDIT, PENYEDIAAN JASA NON AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALISASI INDUSTRI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada perusahaan manufaktur listing di BEI tahun 2010-2014). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study was to determine the factors that affect audit report lag. The factors raised in this research that the quality audit, audit tenur, non-audit services, audit quality interactions with industry specialist auditors and audit tenur interaction with industry specialist auditors. Thus the researchers will examine the relationship between audit quality, tenur audit and non-audit services by the auditor specialists in the industry as a moderating variable manufacturing companies listed in Indonesia Stock Exchange (IDX). Researchers use the financial reporting 190 manufacturing companies from a total of 38 companies listed on the Stock Exchange during the period from 2010 through 2014 by purposive sampling method. By using ordinary least squares (OLS) and perngkat SPSS 21.0 software. This study attempts to examine the factors that affect the level of audit report lag. The results of this study are as follows: First the quality of audit related to the audit report lag. Both tenur audit related to the audit report lag. The third non-audit services unrelated to the audit report lag. Fourth interactions audit quality and auditor industry specialization does not relate to an audit report lag. Fifth tenur interaction auditing and auditor industry specialization does not relate to the audit report lag Keywords: audit Quality, audit tenure, non-audit services, auditor industry specialist, Return on Assets, the size of the company, changes in profit

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