<![CDATA[This study aims to examine the effect of investment opportunity set, operational complexity, and financial distress on audit report lag in companies within the Property and Real Estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The timeliness of audited financial statement submission is an important aspect for stakeholders in making economic decisions. This study employed a quantitative approach with an associative research design. The population consisted of 92 companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 17 companies with a total of 85 panel data observations. The study used secondary data obtained from the companies' annual financial statements. Data were analyzed using panel data regression with EViews 13 software. Based on the model selection tests, the Common Effect Model (CEM) was identified as the most appropriate panel data regression model for this study. The results indicate that, partially, the investment opportunity set has no significant effect on audit report lag. In contrast, operational complexity and financial distress have a significant effect on audit report lag. Simultaneously, investment opportunity set, operational complexity, and financial distress significantly affect audit report lag.]]>
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