PENGARUH AUDIT TENURE, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI

Maria, Raisa Chusnul (2025) PENGARUH AUDIT TENURE, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of audit tenure, audit opinion, and Public Accounting Firm (KAP) size on audit report lag with auditor industry specialization as a moderating variable. The study was conducted on non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The research sample was determined using a purposive sampling method, resulting in 51 companies that met the criteria, with a total of 408 observation data. The type of data used is secondary data in the form of annual audited financial statements and company annual reports. Data processing was carried out using the SPSS 25 application program. Data analysis used Moderated Regression Analysis (MRA). The results of the study indicate that audit tenure and audit opinion have a significant negative effect on audit report lag, while KAP size has no significant effect. In addition, auditor industry specialization can strengthen the effect of audit tenure on audit report lag, but does not moderate the relationship between audit opinion and KAP size on audit report lag. These findings are expected to contribute to the development of accounting literature and provide input for companies and auditors in making decisions regarding auditor selection.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYADI, ROZA	198202212014041001
Thesis advisor	MUKHTAR, MUKHTAR	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh audit tenure, opini audit, dan ukuran Kantor Akuntan Publik (KAP) terhadap audit report lag dengan spesialisasi industri auditor sebagai variabel moderasi. Penelitian dilakukan pada perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016–2023. Sampel penelitian ditentukan dengan metode purposive sampling, sehingga diperoleh 51 perusahaan yang memenuhi kriteria, dengan total 408 data observasi. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan auditan tahunan dan annual report perusahaan. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa audit tenure dan opini audit berpengaruh negatif signifikan terhadap audit report lag, sedangkan ukuran KAP tidak berpengaruh signifikan. Selain itu, spesialisasi industri auditor mampu memperkuat pengaruh audit tenure terhadap audit report lag, tetapi tidak memoderasi hubungan antara opini audit dan ukuran KAP terhadap audit report lag. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur akuntansi serta menjadi masukan bagi perusahaan dan auditor dalam pengambilan keputusan terkait pemilihan auditor.

Uncontrolled Keywords:

Audit Report Lag, Audit Tenure, Audit Opinion, Size of Public Accounting Firm, Auditor Industry Specialization. Audit Report Lag, Audit Tenure, Opini Audit, Ukuran Kantor Akuntan Publik, Spesialisasi Industri Auditor

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Raisa Chusnul Maria

Date Deposited:

15 Aug 2025 08:24

Last Modified:

15 Aug 2025 08:24

URI:

http://eprints.untirta.ac.id/id/eprint/54004

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