PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016)

Abstract

The purpose of this study is to examine the impact of audit tenure on audit report lag and the impact of auditor industry specialization on the association between audit tenure on audit report lag. The dependent variable that used in this study is audit report lag. Audit tenure used as an independent variable. Furthemore, this study used auditor industry specialization as a moderating variable. The sample in this study consists of 522 financial companies that listed on Indonesia Stock Exchange in the period 2008-2016. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis. Based the empirical results of this study show that audit tenure has negative significant influence on audit report lag. This study also found the association auditor industry specialization between audit tenure and audit report lag.