PENGARUH DEWAN KOMISARIS INDEPENDEN, AUDITOR TENURE, AUDITOR SPESIALISASI INDUSTRI TERHADAP AUDITOR REPORT LAGS (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2010-2014)

Abstract

The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag. This study used secondary data derived from the financial statements of mining companies listed in Indonesian Stock Exchange in 2010-2014. Based on the method of purposive sampling method and was obtained 155 observations. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 21 computer program. The results of this study indicate that board independence significant effect on auditor report lags, auditor tenure no significant effect on auditor report lags. Auditor industry spezialization significant effect on auditor reports lags