PENGARUH SPESIALISASI INDUSTRI AUDITOR, REPUTASI AUDITOR, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017)

ARUMNINGTYAS, Dyah Puspa and RAMADHAN, Adi Firman (2019) PENGARUH SPESIALISASI INDUSTRI AUDITOR, REPUTASI AUDITOR, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to empirically examine the relationship between auditor industry specialization, auditor reputation, and audit tenure, to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample consisted of 67 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. The results of this study indicate that auditor industry specialization has a negative effect on audit report lag, auditor reputation has no effect on audit report lag, and audit tenure has a negative effect on audit report lag.

Item Type:Thesis (Undergraduate)
Additional Information:audit report lag, auditor industry specialization, auditor reputation, audit tenure.
Uncontrolled Keywords:audit report lag, auditor industry specialization, auditor reputation, audit tenure.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:76545
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Sep 2019 13:07
Last Modified:23 Sep 2019 13:07

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