PENGARUH AUDIT TENURE, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

SEPTIANI, ELLIZA PUTRI (2021) PENGARUH AUDIT TENURE, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to determine the effect of audit tenure, firm size and firm size on audit report lag with auditor specialization as a moderating variable. The population used is industrial consumer goods companies listed in the Indonesia Stock Exchange in the 2015-2019 period. The population used is industrial consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The amount of data in this study were 16 consumer goods industry companies using time series and crosectional data. Based on the results of multiple linear regression analysis, it can be concluded that audit tenure has a positive effect on audit report lag, KAP size has a negative effect on audit report lag, firm size has no effect on audit report lag, auditor specialization does not moderate the effect of audit tenure on audit report lag, auditor specialization does not moderate the effect of KAP size on audit report lag, and auditor specialization does not moderate the effect of firm size on audit report lag

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Audit Tenure, KAP Size, Firm Size, Auditor Specialization, Audit Report Lag
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 19 Jul 2022 07:50
Last Modified: 19 Jul 2022 07:50
URI: https://repository.ump.ac.id:80/id/eprint/12688

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