PENGARUH AUDITOR SPESIALISASI INDUSTRI, MASA PERIKATAN AUDITOR, DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS DI PERUSAHAAN BUMN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2018-2021)
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Institusion

Universitas Sriwijaya

Author

ELSA, ANNE SUI
Listya, Anisa

Subject

HG1706-1708 Accounting. Bookkeeping 

Datestamp

2023-05-15 02:10:50 

Abstract :
This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The population of this research is BUMN companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research sample is 22 companies obtained through purposive sampling method. Data analysis techniques in this study used multiple linear regression and the SPSS. The results of the study show that auditor industry specialization has a significant postive effect on audit report lag. Furthermore, audit tenure has a negative but not significant effect on audit report lag and independent commissioners has a significant negative effect on audit report lag. 

File :
RAMA_62201_01031281924054.pdf
RAMA_62201_01031281924054_TURNITIN.pdf
RAMA_62201_01031281924054_0010128802_01_front_ref.pdf
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RAMA_62201_01031281924054_0010128802_05.pdf
RAMA_62201_01031281924054_0010128802_06_ref.pdf
RAMA_62201_01031281924054_0010128802_07_lamp.pdf