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PENGARUH AUDITOR SPESIALISASI INDUSTRI, MASA PERIKATAN AUDITOR, DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS DI PERUSAHAAN BUMN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2018-2021)

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This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The population of this research is BUMN companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research sample is 22 companies obtained through purposive sampling method. Data analysis techniques in this study used multiple linear regression and the SPSS. The results of the study show that auditor industry specialization has a significant postive effect on audit report lag. Furthermore, audit tenure has a negative but not significant effect on audit report lag and independent commissioners has a significant negative effect on audit report lag

Availability
Inventory Code Barcode Call Number Location Status
2307003148T103130T1031302023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1031302023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvii, 47 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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