Zahra, Nurul Az (2019) Analisis Pengaruh Tenure Audit Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memprediksi dan menjelaskan pengaruh tenure audit terhadap Audit Report Lag dengan spesialisasi industri auditor sebagai variabel moderasi. Penelitian ini menggunakan teknik purporsive sampling dalam pengambilan sampel sebesar 65 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2017. Metode analisis data penelitian menggunakan Multiple Regression dan Moderated Regression Analysis (MRA) dengan alat uji SPSS. Hasil penelitian menunjukkan bahwa tenure audit berpengaruh negatif terhadap Audit Report Lag. Sedangkan, spesialisasi industri auditor sebagai variabel moderasi antara tenure audit dan Audit Report Lag tidak terbukti memperkuat pengaruh negatif antara tenure audit dan Audit Report Lag. Implikasi penelitian ini adalah untuk meminimalisir terjadinya Audit Report Lag, perusahaan manufaktur dapat memperhatikan beberapa faktor yang berpengaruh yakni tenure audit dan ukuran KAP.
English Abstract
The aims of this study were to explain and predict the influence of audit tenure on audit report lag with auditor’s industry specialization as moderating variable. Purposive sampling technique was used to get 65 manufacturing companies listed in Indonesian Stock Exchange from 2015 to 2017. Multiple regression and Moderated Regression Analysis (MRA) were used on SPSS as data analyzing tool. The result showed that audit tenure did negative impact on audit report lag. However, auditor’s industry specialization as moderating variable among audit tenure and audit report lag did not increase the negative impact among audit tenure and audit report lag. The implication of this research is to minimalized audit report lag, manufacturing companies should pay more attention to several factor that affected; audit tenure and audit firm size.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/663/052000840 |
| Uncontrolled Keywords: | Audit Report Lag, Tenure Audit, Spesialiasasi Industri Auditor |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 04 Sep 2020 15:56 |
| Last Modified: | 07 May 2024 08:20 |
| URI: | http://repository.ub.ac.id/id/eprint/178501 |
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