PENGARUH KOMPLEKSITAS OPERASI, KONTINJENSI, PERGANTIAN AUDITOR PADA AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI

Abstrak

This study aims to examine the effect of the operation’s complexity, contingency, auditor change on the audit report lag with auditor specialization as moderating variable. The population are property and real estate companies that have been listed in the Indonesia Stock Exchange (BEI) on the period 2012-2015. The sample of 32 companies with 128 observations determined using purposive sampling method. This research uses secondary data which was determined by using non participant observation method. The data analysis technique is a multiple regression analysis that uses Moderated Regression Analysis test. The results shows the operation’s complexity and contingency have positive influence to cause a longer audit report lag, while auditor change has no effect on audit report lag. Auditor specialization is able to weaken the effect of contingency on audit report lag. Auditor specialization is weaken the effect of contingency reporting which resulting in a shorter audit report lag.