Matches in SemOpenAlex for { <https://semopenalex.org/work/W3209803485> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W3209803485 abstract "This research aims to prove empirically the impact of auditor industry specialisation and going concern opinion towards audit report lag with corporate governance mechanism as a moderating variable. The population in this study are manufacturing companies listed on Indonesia stock exchange in the years of 2012-2018, using purposive sampling with a total final sample of 724 observations. Data analysis method used is multiple regression analysis. The result of this study found evidence that audit partner specialisation have a significant negative influence on audit report lag. However, this research did not find any empirical evidence about the significance of audit firm industry specialisation and going concern opinion towards audit report lag. In regards to the moderating variable, this research found partial evidence that corporate governance have an effect on the relationship between the independent variables and audit report lag, specifically that an effective audit committee have a significant moderating effect on the negative relationship between audit partner specialisation and audit report lag. Nevertheless, this study did not find any evidence of corporate governance’s moderating effect between both audit firm specialisation and going concern opinion and the dependent variable, audit report lag. / Penelitian ini bertujuan untuk membuktikan secara empiris dampak spesialisasi industri auditor dan opini going concern terhadap kelambatan laporan audit dengan mekanisme tata kelola perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada tahun 2012-2018, menggunakan purposive sampling dengan total sampel akhir dari 724 pengamatan. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menemukan bukti bahwa spesialisasi partner audit memiliki pengaruh negatif yang signifikan terhadap keterlambatan laporan audit. Namun, penelitian ini tidak menemukan bukti empiris tentang pentingnya spesialisasi industri perusahaan audit dan opini going concern terhadap ketepatan laporan audit. Berkenaan dengan variabel moderasi, penelitian ini menemukan bukti parsial bahwa tata kelola perusahaan memiliki pengaruh pada hubungan antara variabel independen dan ketepatan laporan audit, khususnya bahwa komite audit yang efektif memiliki efek moderasi signifikan pada hubungan negatif antara spesialisasi partner audit dan ketepakan laporan audit. Namun demikian, penelitian ini tidak menemukan bukti efek moderat tata kelola perusahaan antara spesialisasi perusahaan audit dan opini going concern dan variabel dependen, keterlambatan laporan audit." @default.
- W3209803485 created "2021-11-08" @default.
- W3209803485 creator A5046499073 @default.
- W3209803485 creator A5049294221 @default.
- W3209803485 creator A5079391344 @default.
- W3209803485 date "2019-11-29" @default.
- W3209803485 modified "2023-09-27" @default.
- W3209803485 title "The impact of auditor industry specialisation and going concern opinion towards audit report lag with corporate governance mechanism as a moderating variable" @default.
- W3209803485 hasPublicationYear "2019" @default.
- W3209803485 type Work @default.
- W3209803485 sameAs 3209803485 @default.
- W3209803485 citedByCount "0" @default.
- W3209803485 crossrefType "dissertation" @default.
- W3209803485 hasAuthorship W3209803485A5046499073 @default.
- W3209803485 hasAuthorship W3209803485A5049294221 @default.
- W3209803485 hasAuthorship W3209803485A5079391344 @default.
- W3209803485 hasConcept C100363876 @default.
- W3209803485 hasConcept C10138342 @default.
- W3209803485 hasConcept C105795698 @default.
- W3209803485 hasConcept C121955636 @default.
- W3209803485 hasConcept C137725906 @default.
- W3209803485 hasConcept C144024400 @default.
- W3209803485 hasConcept C144133560 @default.
- W3209803485 hasConcept C149923435 @default.
- W3209803485 hasConcept C185592680 @default.
- W3209803485 hasConcept C198531522 @default.
- W3209803485 hasConcept C199521495 @default.
- W3209803485 hasConcept C200870193 @default.
- W3209803485 hasConcept C27574286 @default.
- W3209803485 hasConcept C2908647359 @default.
- W3209803485 hasConcept C33923547 @default.
- W3209803485 hasConcept C39389867 @default.
- W3209803485 hasConcept C41282006 @default.
- W3209803485 hasConcept C43617362 @default.
- W3209803485 hasConcept C93225998 @default.
- W3209803485 hasConceptScore W3209803485C100363876 @default.
- W3209803485 hasConceptScore W3209803485C10138342 @default.
- W3209803485 hasConceptScore W3209803485C105795698 @default.
- W3209803485 hasConceptScore W3209803485C121955636 @default.
- W3209803485 hasConceptScore W3209803485C137725906 @default.
- W3209803485 hasConceptScore W3209803485C144024400 @default.
- W3209803485 hasConceptScore W3209803485C144133560 @default.
- W3209803485 hasConceptScore W3209803485C149923435 @default.
- W3209803485 hasConceptScore W3209803485C185592680 @default.
- W3209803485 hasConceptScore W3209803485C198531522 @default.
- W3209803485 hasConceptScore W3209803485C199521495 @default.
- W3209803485 hasConceptScore W3209803485C200870193 @default.
- W3209803485 hasConceptScore W3209803485C27574286 @default.
- W3209803485 hasConceptScore W3209803485C2908647359 @default.
- W3209803485 hasConceptScore W3209803485C33923547 @default.
- W3209803485 hasConceptScore W3209803485C39389867 @default.
- W3209803485 hasConceptScore W3209803485C41282006 @default.
- W3209803485 hasConceptScore W3209803485C43617362 @default.
- W3209803485 hasConceptScore W3209803485C93225998 @default.
- W3209803485 hasLocation W32098034851 @default.
- W3209803485 hasOpenAccess W3209803485 @default.
- W3209803485 hasPrimaryLocation W32098034851 @default.
- W3209803485 hasRelatedWork W2286806512 @default.
- W3209803485 hasRelatedWork W2740775144 @default.
- W3209803485 hasRelatedWork W2753505029 @default.
- W3209803485 hasRelatedWork W2788808823 @default.
- W3209803485 hasRelatedWork W2899693780 @default.
- W3209803485 hasRelatedWork W2946279169 @default.
- W3209803485 hasRelatedWork W2979249824 @default.
- W3209803485 hasRelatedWork W3032962005 @default.
- W3209803485 hasRelatedWork W3047939961 @default.
- W3209803485 hasRelatedWork W3100755423 @default.
- W3209803485 hasRelatedWork W3116076567 @default.
- W3209803485 hasRelatedWork W3126488700 @default.
- W3209803485 hasRelatedWork W3126648229 @default.
- W3209803485 hasRelatedWork W3150863509 @default.
- W3209803485 hasRelatedWork W3153118698 @default.
- W3209803485 hasRelatedWork W3155188682 @default.
- W3209803485 hasRelatedWork W3202696108 @default.
- W3209803485 hasRelatedWork W3210444259 @default.
- W3209803485 hasRelatedWork W3049261622 @default.
- W3209803485 hasRelatedWork W3129959324 @default.
- W3209803485 isParatext "false" @default.
- W3209803485 isRetracted "false" @default.
- W3209803485 magId "3209803485" @default.
- W3209803485 workType "dissertation" @default.