PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPOT LAG (ARL) DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan–Perusahaan Manufaktur yang Listing di BEI tahun 2010–2012)
Abstract: This research aims
to analyze how audit quality and tenure audit correlate affect audit report lag
with auditor industry specialization as a moderating variable of empirical
studies on manufacturing companies listed in Bursa Efek Indonesia during the
period of 2010 – 2012. Audit quality using earning surprise benchmark proxy and
tenure audit are utilized as independent variables. Dependent variable in this
research is audit report lag.
Data used in this research are collected from financial statements of
manufacturing companies listed in IDX fact book and Indonesian Capital Market
Directory. The population of this research comprise of manufacturing companies
listed in Bursa Efek Indonesia during the period of 2010 – 2012 with a total of
75 companies. The samples are determined using purposive sampling method. Data
used in this research are secondary data from financial statement of the
aforementioned manufacturing companies. Analysis of data is carried out using multiple
regression method with the aid of SPSS Version 16 computer program.
This research reveals that tenure audit moderated by auditor industry
specialization shows shorter audit report lag compared to that of the
non-specialists, whereas the audit quality with earning surprise benchmark
proxy is not moderated by auditor industry specialization. Good audit quality
moderated by auditor industry specialization does not contribute to audit
report lag.
Penulis: Sandiba Giwang
Permata Dewi, Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141036
