Kualitas Audit Memediasi Audit Tenure dan Auditor Switching Terhadap Audit Report Lag

Gisella Chantika Neyza; Endah Susilowati

doi:10.37479/jeej.v6i2.24728

Kualitas Audit Memediasi Audit Tenure dan Auditor Switching Terhadap Audit Report Lag

Gisella Chantika Neyza, Endah Susilowati

Abstract

The purpose of the research is to find out how audit quality mediates audit tenure and auditor switching on audit report lag. This study uses a quantitative approach. The population of this study is property & real estate companies that have been registered on the IDX in 2018-2022. Determination of the sample using the purposive sampling method. SEM-PLS with SmartPLS 3.0 software becomes a data analysis tool. Data collection techniques through literature review in the form of references from books, journals and previous research as well as through documentation in the form of annual reports. The result of the study showed the contribution of auditor switching and audit quality to the audit report lag. Audit tenure do not contribute to audit report lag. Audit tenure contributes to audit quality. Auditor switching do not contribute to audit quality. Audit quality is unable to mediate the effect of audit tenure and auditor switching on audit report lag.

Keywords

Audit Report Lag, Audit Tenure, Auditor Switching, Audit Quality

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References

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DOI: https://doi.org/10.37479/jeej.v6i2.24728