Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag
نویسندگان
چکیده
The purpose of this study was to analyze the effect quality Public Accounting Firm (KAP), audit opinion, and auditor turnover on report lag with specialization as a moderating variable. research carried out companies in agricultural sector plantation sub-sector listed Indonesia Stock Exchange for 2017-2019 period. sample data used were 13 purposive sampling method, analyzed using WarpPLS application Structural Equation Modeling (SEM) approach based Partial Least Square (PLS), while measurement variables dummy variables. results show that KAP has negative effect, so it an impact shortening lag, opinion have no lag. Auditor is able strengthen influence shorten not can prolong lag.
 Keywords : Quality; Audit Opinion; Change; Specialization; Report Lag.
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2022
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2022.v32.i01.p20