KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH REPUTASI AUDITOR DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG
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Authors:
Komang Mariani, Made Yenni Latrini
Abstract:
“This study aimed to examine the effect of auditor’s reputation, tenure audit, the audit committee, the interaction between the audit committee and the auditor’s reputation as well as the interaction between the audit committee and audit tenure on audit report lag. Samples are 65 companies manufacturing in Indonesia Stock Exchange (BEI) 2012-2014 by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that (1) auditor’s reputation negatively affect audit report lag, (2) tenure audit positive effect on audit report lag, (3) the audit committee does not affect the audit report lag, (4) the audit committee weaken the influence of auditor’s reputation on audit report lag, and (5) the audit committee weaken the influence of audit tenure on audit report lag”
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PDF:
https://jurnal.harianregional.com/akuntansi/full-19599
Published
2016-09-04
How To Cite
MARIANI, Komang; LATRINI, Made Yenni. KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH REPUTASI AUDITOR DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG.E-Jurnal Akuntansi, [S.l.], v. 16, n. 3, p. 2122-2148, sep. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-19599. Date accessed: 08 Jul. 2024.
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Issue
Vol 16 No 3 (2016)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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