PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI
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Institusion

Universitas Katolik Musi Charitas

Author

Martachavansia, Celline

Subject

H Social Sciences (General) 

Datestamp

2022-06-03 03:09:35 

Abstract :
This study aims to determine whether the audit quality variable and tenure audit of audit report lag with industry auditor specialization as a moderating variable. The theory used in this study is agency theory and signaling theory. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The data used are secondary data and the sampling technique used in this study is purposive sampling. The results obtained showed that audit quality variables and audit tenure had no effect, and moderating variables were not able to moderate the audit quality variables and tenure audits of audit report lag. Keywords: Audit Quality, Tenure Audit, Report Lag Audit, Industrial Auditor Specialization 

File :
EA-2019-1521007-Cover.pdf
EA-2019-1521007-Abstract.pdf
EA-2019-1521007-Complete.pdf
EA-2019-1521007-Summary_id.pdf
EA-2019-1521007-Tabelofcontent.pdf
EA-2019-1521007-Chapter1.pdf
EA-2019-1521007-Chapter2.pdf
EA-2019-1521007-Chapter3.pdf
EA-2019-1521007-Chapter4.pdf
EA-2019-1521007-Conclusion.pdf
EA-2019-1521007-Reference.pdf
EA-2019-1521007-Attachment.pdf