Pengaruh Ukuran Perusahaan dan Audit Tenure Terhadap Audit Report Lag dengan Reputasi Kantor Akuntan Publik sebagai Variabel Moderasi

Muhammad Yogi, Pupung Purnamasari, Mey Maemunah

Abstract


This study aims to find empirical evidence on the effect of firm size and audit tenure on audit report lag. This study will also test whether the reputation of the public accounting firm can moderate the effect of firm size and audit tenure on audit report lag. This study uses sample of basic and chemical sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. This research is based on purposive sampling method. The result of the research shows that Firm Size and Tenure Audit have no effect to Audit Report Lag, Reputation of Public Accounting Firm influence to Audit Report Lag. This study finds evidence that Reputation of Public Accounting as a moderating variable affects the relationship of Firm Size to Audit Report Lag and Reputation of Public Accounting as moderating variable does not affect the relationship of Tenure Audit with Audit Report Lag.


Keywords


firm size, company size, audit tenure, audit report lag, reputation of public accounting

References


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Peraturan Menteri Keuangan Nomor 443 Tahun 2011 Tentang Penetapan Institut Akuntan Publik Indonesia Sebagai Asosiasi Profesi Akuntan Publik.




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