pengaruh audit tenure, ukuran KAP dan pergantian auditor terhadap audit report lag dengan spesialisasi industri auditor sebagai variabel moderasi pada perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2016 2018

Abstract

ABSTRACT

This study aims to analyze the effect of audit tenure, KAP size and auditor turnover variables on audit report lag with auditor industry specialization as the moderating variable in companies listed on the Indonesia Stock Exchange in the period of 2016-2018. The data used in this research was secondary data. Sampling in this study was conducted by using a purposive sampling method with 36 companies that met the criteria for testing. This study applied statistical testing and data processing by using WarpPLS 6.0. The result of this study indicated that: (1) Audit Tenure had a negative effect on Audit Report Lag, (2) KAP Size had no effect on Audit Report Lag, (3) Auditor Turnover had no effect on Audit Report Lag, (4) Auditor Industry Specialization moderated the negative effect of Audit Tenure on Audit Report Lag, (5) Auditor Industry Specialization did not moderate the effect of KAP Size on Audit Report Lag, (6) Auditor Industry Specialization was not able to moderate the effect of Auditor Turnover on Audit Report Lag.

Keywords: Audit Tenure, KAP Size, Auditor Turnover, Audit Report Lag, Auditor Industry Specialization