KEMAMPUAN TENURE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG
ABSTRACT: This study aims to
determine the audit tenure as the moderating influence of firm size on audit
report lag. The population in this research is manufacturing companies listed
in Indonesia Stock Exchange 2009-2014 period. The samples used as many as 34
companies by purposive sampling method. The analysis technique used is
Moderated Regression Analysis (MRA). Based on the analysis and hypothesis
testing, then we got the conclusion that (1) the size of the company's negative
effect on the audit report lag which shows that the bigger the company, the
shorter the audit report lag, (2) tenure audit able to moderate (strengthen)
the effect of firm size on audit report lag which shows that companies are
audited by an auditor to audit the long tenure has a level of audit report lag
is low. Completion of the audit will be faster if the auditors audit the audit
firm with long tenure at a large company.
Penulis: Ida Ayu Eka Purnama
Yuni, AANB Dwirandra
Kode Jurnal: jpakuntansidd160108
