| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Yogi, Muhammad |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:05:05Z |
|
| dc.date.available |
2019-09-12T07:05:05Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8516 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24807 |
|
| dc.description |
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. |
|
| dc.description |
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh ukuran perusahaan dan audit tenure terhadap audit report lag. Penelitian ini juga akan menguji apakah reputasi kantor akuntan publik dapat memoderasi pengaruh ukuran perusahaan dan audit tenure terhadap audit report lag. Penelitian ini menggunakan sampel perusahaan manufaktur sektor dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Penelitian ini berdasarkan metode purposive sampling. Hasil penelitian menunjukan bahwa Ukuran Perusahaan dan Audit Tenure tidak berpengaruh terhadap Audit Report Lag, Reputasi Kantor Akuntan Publik berpengaruh terhadap Audit Report Lag. Penelitian ini menemukan bukti bahwa Reputasi Kantor Akuntan Publik sebagai variabel pemoderasi mempengaruhi hubungan Ukuran Perusahaan dengan Audit Report Lag dan Reputasi Kantor Akuntan Publik sebagai variabel pemoderasi tidak mempengaruhi hubungan Audit Tenure dengan Audit Report Lag. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8516/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 370-374 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 370-374 |
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| dc.source |
2460-6561 |
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| dc.subject |
Accounting |
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| dc.subject |
firm size, company size, audit tenure, audit report lag, reputation of public accounting |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
ukuran perusahaan, audit tenure, audit report lag, reputasi kantor akuntan publik |
|
| dc.title |
|
|
| dc.title |
Pengaruh Ukuran Perusahaan dan Audit Tenure Terhadap Audit Report Lag dengan Reputasi Kantor Akuntan Publik sebagai Variabel Moderasi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
|