PERAN SPESIALISASI INDUSTRI AUDITOR DALAM MEMODERASI PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG

MISNAWATI, . (2024) PERAN SPESIALISASI INDUSTRI AUDITOR DALAM MEMODERASI PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui peran spesialisasi industri auditor dalam memoderasi pengaruh audit tenure dan ukuran Kantor Akuntan Publik terhadap audit report lag. Penelitian ini menjadikan perusahaan sektor energi yang terdaftar secara konsisten di Bursa Efek Indonesia periode 2021-2023 sebagai populasi. Pengambilan sampel dilakukan dengan menggunakan purposive sampling, sehingga diperoleh 90 data observasi. Teknik analisis yang digunakan untuk menguji hipotesis adalah analisis regresi data panel. Berdasarkan penelitian, hasil yang diperoleh menunjukkan bahwa audit tenure dan spesialisasi industri auditor berpengaruh signifikan terhadap audit report lag, sedangkan ukuran KAP tidak berpengaruh terhadap audit report lag. Selain itu, spesialisasi industri auditor memoderasi pengaruh audit tenure terhadap audit report lag, Namun, Spesialisasi industri auditor tidak memoderasi pengaruh ukuran Kantor Akuntan Publik terhadap audit report lag. ***** This study aims to determine the role of auditor industry specialization in moderating the effect of audit tenure and the size of the Public Accounting Firm on audit report lag. This study uses energy sector companies that are consistently listed on the Indonesia Stock Exchange for the 2021-2023 period as the population. Sampling was carried out using purposive sampling, so that 90 observation data were obtained. The analysis technique used to test the hypothesis is panel data regression analysis. Based on the study, the results obtained indicate that audit tenure and auditor industry specialization have a significant effect on audit report lag, while KAP size does not affect audit report lag. In addition, auditor industry specialization moderates the effect of audit tenure on audit report lag, however auditor industry specialization does not moderate the effect of Public Accounting Firm size on audit report lag.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Marsellisa Nindito, SE., M.Sc, Ak, CA. ; 2). Hera Khairunnisa, SE., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 24637 not found.
Date Deposited:	19 Aug 2024 00:02
Last Modified:	19 Aug 2024 00:02
URI:	http://repository.unj.ac.id/id/eprint/50155

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