Authors:

Ni Kadek Ayu Asri Anggreni, Made Yenni Latrini

Abstract:

“The purpose of this study was to determine the effect of audit tenure on speed publication of the audited financial statements, and whether the auditor industry specialization strengthen the influence of audit tenure on speed publication of audited financial statements. This study was performed on companies listed in the Indonesia Stock Exchange. Number of samples was 276 for 3( three) years. The sample in this study were taken by purposive sampling method. The analysis technique used is regression moderation / Moderated Regression Analysis (MRA). Based on the analysis found that the audit tenure positive effect on the speed of publication of the audited financial statements. This shows that the longer the tenure audit the financial statements audited publications speed manufacturing companies tend to rise or fast. Auditor industry specialization strengthens the positive effect of the audit tenure on speed publication of audited financial statements. It is proved that the longer the tenure of audit and reinforced by the auditor indusri specialty publications speed manufacturing companies audited financial statements or tends to rapidly increase.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-15872

Published

2016-05-27

How To Cite

ANGGRENI, Ni Kadek Ayu Asri; LATRINI, Made Yenni. PENGARUH AUDIT TENURE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI PEMODERASI.E-Jurnal Akuntansi, [S.l.], v. 15, n. 2, p. 1338-1365, may 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-15872. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 15 No 2 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License