PENGARUH AUDIT DELAY DAN AUDIT TENURE
TERHADAP ASIMETRI INFORMASI DENGAN KUALITAS
AUDIT SEBAGAI VARIABEL INTERVENING
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Jaya Tangerang
Author
Natasha, Avianty
Subject
HF Commerce
Datestamp
2020-11-13 02:37:44
Abstract :
The population in this study is consist of listed go public firm mining in Indonesia Stock Exchange in year 2014-2018 with total sample is 141. The aim of knowing the effect of audit delay, audit tenure and audit quality on asymmetry information. This research was conducted using quantitative methods, while audit delay was measured using the difference between the date the audit report was issued and the closing date of the company book, audited tenure by using the company's audit audit year with KAP, audit quality measured using Discretionary Accrual and information asymmetry using bid-ask spread. The results showed that audit delay had no effect on information asymmetry, but a significant effect on audit quality and audit tenure had a significant effect on information asymmetry and audit quality. In addition, audit delay does not affect information asymmetry through audit quality as intervening, but audit tenure has a significant effect on information asymmetry through audit quality as an intervening variable. Keywords: audit delay, audit tenure, audit quality, assymetric information
The population in this study is consist of listed go public firm mining in Indonesia Stock Exchange in year 2014-2018 with total sample is 141. The aim of knowing the effect of audit delay, audit tenure and audit quality on asymmetry information. This research was conducted using quantitative methods, while audit delay was measured using the difference between the date the audit report was issued and the closing date of the company book, audited tenure by using the company's audit audit year with KAP, audit quality measured using Discretionary Accrual and information asymmetry using bid-ask spread. The results showed that audit delay had no effect on information asymmetry, but a significant effect on audit quality and audit tenure had a significant effect on information asymmetry and audit quality. In addition, audit delay does not affect information asymmetry through audit quality as intervening, but audit tenure has a significant effect on information asymmetry through audit quality as an intervening variable. Keywords: audit delay, audit tenure, audit quality, assymetric information
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
