The Influence of Audit Tenure, Audit Quality, and The Influence of Financial Rations on Audit Report Lag with Auditor Specialization as Moderator
Keywords:
Audit report lag, audit tenure, audit quality, financial ratios, auditor industry specializationAbstract
Financial statements must be presented soon so it will not reduce its usefulness principles. This study aims to prove the effect of audit tenure and audit quality with auditor industry specialization as a moderating variable and also the effect of financial ratios to audit report lag. Research objects used mining sector companies listed on The Indonesia Stock Exchange for the period of 2018—2022 with an amount of 35 companies and a total of 105 observational data. Data analysis technique used descriptive statistic test, pooled data regression test, classic assumption test, multiple regression linear test, and hypothesis test using SPSS 20. The classic assumption test results show that the residual data is normally distributed, there is no symptom of heteroscedasticity, regression model is free from multicollinearity, and there is no positive or negative autocorrelation. Based on these research, it can be concluded that there are sufficient evidences that solvability ratio has positive effect to audit report lag, audit quality and profitability ratio have negative effects to audit report lag. However, there is no sufficient evidence that audit tenure has negative effect to audit report lag and auditor industry specialization doesn’t have capability to moderate the effect of audit tenure and audit quality to audit report lag.
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Copyright (c) 2023 Febry Valentina, Dirvi Surya Abbas (Author)
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