DETERMINAN AUDIT REPORT LAG DAN PERAN AUDITOR SPESIALISASI INDUSTRI SEBAGAI PEMODERASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE

Abstrak

The Purpose of this study is to obtain empirical evidence and analyze the effect of Audit Firm Status, Profitability, Corporate Size, Audit Tenure, Investment Opportunities and Company Complexity on Audit Report Lag with Industry Specialization Auditor as a moderating variable. The population of this study were all property and real estate companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2019. The sample in this study was 158 Property and Real Estate companies obtained by purposive sampling method. Analysis method used moderate regression analysis (MRA). The results of the study indicate that Audit Firm Status, Profitability, and Audit Tenure have effect on Audit Report Lag, While the Corporate Size, Investment Opportunities and Company Complexity have no effect on the Audit Report Lag. Industry Specialization Auditor Aas a Moderating variable can affect the relationship between Profitability and Audit Report Lag, but cannot affect the relationship between Audit Firm Status, Corporate Size, Audit Tenure, Investment Opportunities, and Company Complexity and Audit Report Lag.