PENGARUH KOMPETENSI AUDITOR, KOMPLEKSITAS AUDIT, AUDIT TENURE, KUALITAS AUDIT, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Gaviotha Salsabilla, .
Subject
H Social Sciences (General)
Datestamp
2021-12-21 07:17:39
Abstract :
This study is a quantitative study that aims to determine the effect of auditor competence, audit complexity, audit tenure, audit quality, and audit opinion on audit report lag. This study uses auditors who work at Public Accounting Firms in the DKI Jakarta area as samples. Sampling using purposive sampling method with a total sample of 63 auditors who work at the Public Accounting Firm in the DKI Jakarta area. Hypothesis testing in this study used Partial Least Square (PLS) using the SmartPLS 3.0 program with a significance level of 0.05 and a t-value (two-tailed) of 1.96. The test results show that (1) there is no significant effect between auditor competence on audit report lag, (2) there is no significant effect between audit complexity and audit report lag, (3) there is a significant effect between audit tenure and audit report lag. , (4) there is no significant effect between audit quality on audit report lag, and (5) there is no significant effect between audit opinion on audit report lag.
This study is a quantitative study that aims to determine the effect of auditor competence, audit complexity, audit tenure, audit quality, and audit opinion on audit report lag. This study uses auditors who work at Public Accounting Firms in the DKI Jakarta area as samples. Sampling using purposive sampling method with a total sample of 63 auditors who work at the Public Accounting Firm in the DKI Jakarta area. Hypothesis testing in this study used Partial Least Square (PLS) using the SmartPLS 3.0 program with a significance level of 0.05 and a t-value (two-tailed) of 1.96. The test results show that (1) there is no significant effect between auditor competence on audit report lag, (2) there is no significant effect between audit complexity and audit report lag, (3) there is a significant effect between audit tenure and audit report lag. , (4) there is no significant effect between audit quality on audit report lag, and (5) there is no significant effect between audit opinion on audit report lag.
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