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All Journal JKMS : Jurnal Ilmu Komunikasi Jurnal Teknik Sipil USU English and Literature Journal Tekinfo | Scientific Journal of Industrial and Information Engineering Inovasi Matematika (Inomatika) MDP Student Conference Educatum: Jurnal Dunia Pendidikan
Novia Sari
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Journal : MDP Student Conference

 1 
Pengaruh Kompleksitas Operasi Perusahaan Dan Audit Fee Terhadap Audit Report Lag Novia Sari; Cherrya Dhia Wenny
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15192

Abstract

This study aims to examine the effect of corporate operational complexity and audit fees on audit report lag in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this study is purposive sampling, resulting in a total sample of 50 companies. This study employs multiple linear regression analysis as the research method. The results indicate that corporate operational complexity and audit fees have a significant negative effect on audit report lag
Co-Authors Allif Syahputra Bania Cherrya Dhia Wenny Makhroji Makhroji Merina Devira Reffi Dhamayanti Rosleini Ria Putri Zendrato Sherly Mariance Sari Suharsiwi Tutut Ismi Wahidar Yeni Yuniarti, Yeni