PENGARUH KOMPLEKSITAS AUDIT, KOMITE AUDIT, DAN AUDIT TANURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALIASI INDUSTRI AUDITOR SEBAGAI PEMODERASI

Daniel Carlos Purba, . (2025) PENGARUH KOMPLEKSITAS AUDIT, KOMITE AUDIT, DAN AUDIT TANURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALIASI INDUSTRI AUDITOR SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to analyze and determine the effect of audit complexity, audit committee, and audit tenure on audit report lag with auditor industry specialization as moderation. The object of research includes property, real estate and building construction sector companies listed on the Indonesia Stock Exchange during the period 2021 - 2023. The research sample was selected using purposive sampling method, resulting in 68 companies out of a total of 85 companies that met the criteria. The results showed that audit complexity and audit committee had no significant effect on audit report lag, audit tenure had a significant positive effect on audit report lag, and auditor industry specialization was unable to moderate the effect of audit complexity, audit committee and audit tenure on audit report lag.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112139] [Pembimbing: Retna Sari] [Penguji 1: Satria Yudhia Wijaya] [Penguji 2: Krisno Septyan]
Uncontrolled Keywords: Audit Report Lag, Audit Complexity, Audit Committee, Audit tenure, Auditor Industry Specialization
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DANIEL CARLOS PURBA
Date Deposited: 17 Feb 2025 02:05
Last Modified: 17 Feb 2025 02:05
URI: http://repository.upnvj.ac.id/id/eprint/35168

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