The Influence of Audit Tenure, Audit Opinion and Committee Meetings on Audit Report Lag with Auditor Specialization as a Moderating Variable in Energy Sector Companies
Keywords:
Audit Tenure, Audit Opinion, Committee meeting, Audit Report lag, Auditor SpecializationAbstract
This study aims to test and analyze the ef ect of Audit Tenure, Audit Opinion and Committee Meetings on Audit Report Lag with Auditor Specialization as a Moderating Variable in energy sector companies listed on the Indonesia Stock Exchange in 2019–2021. Research objects in energy companies listed on the Indonesia Stock Exchange (IDX) in the first period of 2019 - 2021 and obtained 44 companies that became samples. The sampling technique used purposive sampling. Audit Opinion has a negative ef ect on audit report lag in energy sector companies for the period 2019 - 2021. Meanwhile, audit tenure and commitment meetings have no ef ect on audit report lag. And auditor specialization cannot strengthen the ef ect of audit tenure, audit opinion and committee meetings on the audit report lag of energy sector companies for the 2019-2021 period listed on the Indonesia Stock Exchange (IDX)
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