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

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.

Keywords: {'name': 'Timeliness of Financial Statements Publication, Tenur Audit, Industry Specialist Auditor'}

Authors & affiliations

Anindya Saputri Irvanitha
Affiliation not supplied

Bambang Subroto
Affiliation not supplied

Zaki Baridwan
Affiliation not supplied

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