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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Awin Saputra Daulay
jurusan akuntansi fakultas ekonomi UNP
Economics, Econometrics & Finance

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Pengaruh Karakteristik Auditor Terhadap Audit Report Lag Awin Saputra Daulay; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.289

Abstract

This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reputation has a negative and not significant effect on audit report lag (2) Audit tenure has a positive and not significant effect on audit report lag (3) The auditor industry specialization has a positive and not significant effect on audit report lag (4) Auditor switching has a positive and not significant effect on audit report lag.
Co-Authors Vanica Serly