SPESIALISASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT TENURE DAN UKURAN KAP PADA AUDIT REPORT LAG

Auditor specialization is expected can improve the influence of audit tenure and size of public accounting firm so that can minimalize audit report lag. The purpose of the study is to determine the influence of audit tenure and size of public accounting firm with audit report lag and use auditor spe...

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Bibliographic Details
Main Authors: Ni Putu Julita Diastiningsih, Gede Agus Indra Tenaya
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-02-01
Series:E-Jurnal Akuntansi
Subjects:
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25464