Tenure audit effect on timeliness of financial statement publication with industry specialist auditors as moderating

Anindya Saputri Irvanitha, Bambang Subroto and Zaki Baridwan
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Anindya Saputri Irvanitha: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Bambang Subroto: Assoc. Prof., Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Zaki Baridwan: Assoc. Prof., Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 8, 327-337

Abstract: This study aims to empirically examine the effect of tenure audits on the timely publication of financial statements moderated by industry specialist auditors. This study uses a sample of 726 Firm Years, which were obtained through a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses the method of Sub-Group Logistic Regression and Sub-Group Moderation in testing the hypothesis. The results of this study indicate that audit tenure has a negative effect on the timeliness of financial statement publications. This means that the longer the audit period of an auditor, the publication of financial statements will be relatively less timely. The results of this study also show that industry specialist auditors are able to moderate the relationship between audit tenure and the timeliness of financial statement publications. This means that the influence of audit tenure on the timely publication of financial statements in the industry specialist auditor group is greater than in the non-industry specialist auditor group. Therefore, the more specialist the auditor, the stronger the influence between audit tenure on timeliness. Key Words:Timeliness of Financial Statements Publication, Tenur Audit, Industry Specialist Auditor

Date: 2021
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