PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR,EXPERIENCE AUDITOR,CONTINUING PROFESSIONAL EDUCATION,FINANCIAL CONDITION,AND COMPANY SIZE TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITE

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dc.contributor.advisorDevianti Yunita H
dc.contributor.advisorSugiono Poulus
dc.contributor.authorALIAH GHINA
dc.date.accessioned2024-06-21T04:52:32Z
dc.date.available2024-06-21T04:52:32Z
dc.date.issued2023-02-12
dc.description.abstractRiset ini melaksanakan pengujian pengaruh specialization industrial auditor, experience auditor, continuing professional education, financial condition dan company size terhadap audit report lag. Menggunakan effectiveness of the audit committee sebagai variabel moderasi. Penelitian dilakukan pada Bursa Efek Indonesia sector usaha trade, service, and investment. Pengujian menggunakan purposive sampling pada 94 perseroan dengan periode pengamatan selama 4 tahun, sehingga menciptakan 374 sample laporan. Eviews 12 digunakan sebagai pengolahan data. Hasil pengujian secara simultan continuing professional education, experience auditor,specialization industrial auditor, financial condition, and company size berpengaruh signifikan, secara parsial hanya 4 variabel berpengaruh yaitu specialization industrial auditor berpengaruh negatif signifikan dan experience auditor, financial condition dan company size serta financial condition berpengaruh positif signifikan terhadap audit report lag. Hasil interaksi dengan effectiveness of the audit committee hanya variabel financial condition menunjukan pengaruh terhadap audit report lag, untuk empat variabel lainnya tidak dapat menunujukan pengaruh saat diinteraksikan.
dc.identifier.urihttps://repository.unpad.ac.id/handle/kandaga/120620180509
dc.subjectspecialization industrial auditor
dc.subjectexperience auditor
dc.subjectcontinuing professional education
dc.titlePENGARUH SPECIALIZATION INDUSTRIAL AUDITOR,EXPERIENCE AUDITOR,CONTINUING PROFESSIONAL EDUCATION,FINANCIAL CONDITION,AND COMPANY SIZE TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITE

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