PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI

Abstract

This study aims to examine the effect of audit tenure, the complexity of company
operations, quality and audit opinion on audit report lag with specialization of
external auditor industries as a moderating variable. The samples were determined
by purposive sampling method where 90 manufacturing companies were used as
samples. The total sample is 450 companies. The data source used in the study is
secondary data. Data analysis for hypothesis testing using Multiple Regression
Analysis. The results of this study shows that the variable complexity of company
operations, quality and audit opinion have a significant effect on audit report lag and
audit tenure does not significantly influence audit report lag. The complexity of the
company's operations and audit opinion has a significant effect on the audit report
lag moderated by the industry of external auditors and there is no influence of audit
tenure and audit quality on audit report lag which is moderated by the industry's
external auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, audit
quality, audit opinion and specialization of industrial external auditors.