PENGARUH KUALITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Kantor Akuntan Publik yang Mengaudit Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

TITISARI, Galuh and JANUARTI, Indira (2018) PENGARUH KUALITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Kantor Akuntan Publik yang Mengaudit Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine and find the empirical evidences about the effect of audit tenure and quality (audit firm subsector-industry-specialization and audit firm reputation) to audit report lag. Audit tenure and quality (audit firm subsector-industry-specialization and audit firm reputation) as independent variables. While, audit report lag is a dependent variable. The total sample is 88 audit firms, which audits manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2013 until 2016. The test uses non parametric independent test, that is Mann-Whitney test. The results of this research show that audit firm subsector-industry-specialization’s, Big Four audit firm’s, consistency audit tenure’s audit report lag is shorter than audit firm subsector-industry-non specialization’s, non-Big Four audit firm’s, non-consistency audit tenure’s audit report lag

Item Type:Thesis (Undergraduate)
Additional Information:Audit report lag, audit firm subsector-industry-specialization, audit firm reputation, audit tenure
Uncontrolled Keywords:Audit report lag, audit firm subsector-industry-specialization, audit firm reputation, audit tenure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:61812
Deposited By:INVALID USER
Deposited On:10 Apr 2018 10:26
Last Modified:10 Apr 2018 10:26

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