PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI

Martachavansia, Celline (2019) PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the audit quality variable and tenure audit of audit report lag with industry auditor specialization as a moderating variable. The theory used in this study is agency theory and signaling theory. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The data used are secondary data and the sampling technique used in this study is purposive sampling. The results obtained showed that audit quality variables and audit tenure had no effect, and moderating variables were not able to moderate the audit quality variables and tenure audits of audit report lag. Keywords: Audit Quality, Tenure Audit, Report Lag Audit, Industrial Auditor Specialization

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit Quality ; Tenure Audit ; Report Lag Audit ; Industrial Auditor Specialization
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 03 Jun 2022 03:09
Last Modified: 03 Jun 2022 03:09
URI: http://eprints.ukmc.ac.id/id/eprint/7988

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