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Komite Audit sebagai Pemoderasi Pengaruh Reputasi Auditor dan Tenure Audit Terhadap Audit Report lag

Komang Mariani, Komang Mariani (2016) Komite Audit sebagai Pemoderasi Pengaruh Reputasi Auditor dan Tenure Audit Terhadap Audit Report lag. Bachelor thesis, Universitas Udayana.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor, tenure audit, komite audit, interaksi antara komite audit dan reputasi auditor serta interaksi antara komite audit dan tenure audit terhadap audit report lag. Sampel penelitian sebanyak 65 perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2012-2014 dengan metode purposive sampling. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa (1) reputasi auditor berpengaruh negatif terhadap audit report lag, (2) tenure audit berpengaruh positif terhadap audit report lag, (3) komite audit tidak berpengaruh terhadap audit report lag, (4) komite audit memperlemah pengaruh reputasi auditor terhadap audit report lag, dan (5) komite audit memperlemah pengaruh tenure audit terhadap audit report lag.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Reputasi auditor, tenure audit, komite audit, audit report lag
Subjects: L Education > L Education (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Education
Depositing User: Mr. Repository Admin
Date Deposited: 07 Jun 2016 24:58
Last Modified: 24 Jun 2016 05:58
URI: http://erepo.unud.ac.id/id/eprint/11380

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