MDP Student Conference
Vol 5 No 1 (2026): The 5th MDP Student Conference 2026

Pengaruh Kompleksitas Operasi Perusahaan Dan Audit Fee Terhadap Audit Report Lag

Novia Sari (Unknown)
Cherrya Dhia Wenny (Unknown)

Article Info

Publish Date
12 Mar 2026

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

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Journal Info
MDP Student Conference
Website

Abbrev

msc

Publisher

Universitas Multi Data Palembang

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...