Diponegoro Journal of Accounting
Volume 9, Nomor 4, Tahun 2020

PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2018)

Victoria Jeniffer Raya (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Herry Laksito (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
08 Oct 2020

Abstract

The purpose of this research is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...