KEMAMPUAN TENURE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG

@inproceedings{Yuni2016KEMAMPUANTA,
  title={KEMAMPUAN TENURE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG},
  author={Ida Ayu Eka Purnama Yuni and A. A. N.B. Dwirandra},
  year={2016}
}
This study aims to determine the audit tenure as the moderating influence of firm size on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2009-2014 period. The samples used as many as 34 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, then we got the conclusion that (1) the size of the company's negative effect on the audit… CONTINUE READING