AKTSAR: Jurnal Akuntansi Syariah
Vol 3, No 1 (2020)

Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia

Kusuma, Lachella Angga Dewi Bintang (Unknown)
Astuti, Titiek Puji (Unknown)
Harjito, Yunus (Unknown)

Article Info

Publish Date
29 May 2020

Abstract

This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.

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Journal Info
AKTSAR: Jurnal Akuntansi Syariah
Website

Abbrev

aktsar

Publisher

Sekolah Tinggi Agama Islam Negeri Kudus

Subject

Economics, Econometrics & Finance

Description

AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah ...