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Title: Pengaruh opini audit, investment opportunities set, dan auditor spesialisasi industri terhadap audit report lag
Authors: Cakra Yudi Putra
Advisors: Abdul Hamid Cebba
Keywords: audit report lag, industry specialist auditor, investment opportunities set, audit opinion
Issue Date: 16-Jun-2017
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017
Abstract: This study aimed to analyze and get empirical evidence about influence of the audit opinion, investment opportunities set, and industry specialist auditor have affect to audit report lag in the manufacturing company in Indonesia. Dependend variable which was used in the research is audit report lag and independent variables used in the research are audit opinion, investment opportunities set, and industry specialist auditor. Audit report lag in this research is defined as audit completion period, the period between a company’s fiscal year end and the audit report date. This research is done at manufacturing company which are listed in Indonesia Stock Exchange from period 2014 until 2015. This research used purposive sampling method and resulting to 144 samples found from 72 companies that fit the criteria. This research used Multiple Regression Analysis Method. The result of this research showed that audit opinion and investment opportunities set have significant influence to audit report lag, meanwhile on the other hand, industry specialist auditor does not have significant influence to audit report lag.
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