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All Journal International Journal of Economics and Management Research
Rahma Nisa Anggraeni Safitri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Key Audit Matters, Auditor Workload, and Operational Complexity on Audit Report Lag Rahma Nisa Anggraeni Safitri; Fadli Fadli
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.757

Abstract

This study examines the effect of Key Audit Matters (KAM), auditor workload, and operational complexity on audit report lag in companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit timeliness is an important indicator of financial reporting quality and determines the usefulness of accounting information for stakeholders. The research uses secondary data obtained from the official websites of the Indonesia Stock Exchange, the Financial Services Authority, and the Indonesian Institute of Public Accountants. Samples were selected using a purposive sampling technique, resulting in 55 companies that met the predetermined criteria. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results show that Key Audit Matters (KAM) do not have a significant effect on audit report lag, indicating that the number of KAM disclosures does not influence audit completion time. Auditor workload has a negative effect on audit report lag, suggesting that higher workloads are associated with shorter reporting delays. In contrast, operational complexity has a positive effect on audit report lag, implying that companies with more complex operations require more extensive audit procedures, which lengthen audit completion time. Overall, operational complexity plays a more dominant role in determining audit timeliness than KAM disclosure and auditor workload.
Co-Authors Fadli Fadli