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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Irpan Ilmi Godzali Soenoe
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KOMPLEKSITAS OPERASI, AUDIT COMPLEXITY, DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG Irpan Ilmi Godzali Soenoe; Julian Maradina
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4079

Abstract

Introduction: This research examines the impact of operational complexity, audit complexity, and audit committee oversight on audit report lag among property and real estate firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The inquiry aims to assess how these determinants affect the punctuality of audited financial reporting, both concurrently and individually.Methods: A quantitative framework with an associative design was utilized, leveraging secondary data gathered from the Indonesia Stock Exchange (IDX) alongside official corporate web portals. A purposive sample of 48 property and real estate entities yielded 240 observation units. Data processing involved descriptive statistics, panel data regression, model specification tests, classical assumption evaluations, and hypothesis testing using EViews 12.Results: Based on the empirical findings, the combined variables of operational complexity, audit complexity, and the audit committee prove to significantly influence audit report lag. Conversely, partial testing shows that each individual factor does not meaningfully affect audit report lag.Conclusion: This study concludes that operational complexity, audit complexity, and the audit committee do not independently impact audit report lag, even though these three factors collectively demonstrate a significant influence on it. These findings suggest that the duration of audit report lag within the property and real estate sector is driven by the combined contribution of operational complexity, audit complexity, and the audit committee, rather than by each factor acting in isolation. Keywords: Audit Complexity; Audit Committee; Audit Report Lag; Operational Complexity
Co-Authors Julian Maradina