Wiyantoro, Lili Sugeng and Usman, Fadlil (2018) Audit Tenure and Quality to Audit Report Lag in Banking. European Research Studies Journal, 21 (3). pp. 417-428.
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Abstract
This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on audit report lag (ARL). The authors will test how the influence of industry specialization auditor moderates the relationship between tenure audit with audit report lag and test how the influence of auditor specialization industry moderates the relationship between audit qualities with audit Report lag on banking companies in Indonesia. This study uses secondary data derived from the annual financial statements of listed companies listed on the Indonesia Stock Exchange between 2012 and 2016. This research uses purposive sampling method and uses multiple linier regression analysis. The results of this study indicate that tenure audit has a negative and significant impact on audit report lag. Quality audit has a negative impact on audit report lag. Non-audit services have a negative effect on audit report lag. The industry specialist auditor moderates the relationship between tenure audit and audit report lag. And the industry specialization auditor moderates the relationship between audit quality and audit report lag.
Item Type: | Article | ||||||
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Contributors: |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | ||||||
Depositing User: | Lili Sugeng Wiyantoro Wiyantoro | ||||||
Date Deposited: | 27 Jul 2022 14:17 | ||||||
Last Modified: | 01 Aug 2022 15:14 | ||||||
URI: | http://eprints.untirta.ac.id/id/eprint/14840 |
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