Pengaruh Karakteristik Auditor dan Kompleksitas Operasi Perusahaan terhadap Audit Report Lag: Studi Empiris Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023
Abstract
This study seeks to analyse the impact of auditor gender, auditor reputation, auditor tenure and the complexity of company operations on the on audit report lag in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. It will also take into account the influence of company operational complexity. The duration between the end of the fiscal year and the date of the independent auditor's report signature is called the audit report lag. The premise of attribution theory underpins this investigation. Using a quantitative approach and purposive sampling, 58 property companies provided 232 firm-year observations. Using SPSS software, we performed multiple linear regression analyses on the collected data. There is a positive correlation between auditor gender and audit report lag, no correlation between auditor reputation and audit report lag, a negative correlation between audit tenure and audit report lag, and a positive correlation between auditor reputation and audit report lag and company operational complexity, according to the results.
References
Abouelela, O., Diab, A., & Saleh, S. (2024). The Determinants of the Relationship Between Auditor Tenure and Audit Report Lag: Evidence from an Emerging Market. Cogent Business and Management, 12(1). Https://Doi.Org/10.1080/23311975.2024.2444553
Adam, W. B., Purnamasari, P., & Hartanto, R. (2022). Pengaruh Kondisi Keuangan, Kompleksitas Operasi dan Umur Perusahaan terhadap Audit Report Lag. Jurnal Riset Akuntansi, 2(2), 143–152. https://doi.org/10.29313/jra.v2i2.1495
Adrea, S. N. (2022). Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Jurnal Riset Akuntansi dan Auditing, 9(2), 14–30. https://doi.org/10.55963/jraa.v9i2.463
Afenya, M. S., Arthur, B., Kwarteng, W., & Kyeremeh, G. (2022). The Impact of Audit Committee Characteristics on Audit Report Time Lag: Evidence from Ghana. Research Journal of Finance and Accounting. https://doi.org/10.7176/rjfa/13-4-01
Agustina, S. D., & Jaeni, J. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag. Owner, 6(1), 648–657. https://doi.org/10.33395/owner.v6i1.623
Alhadadi, A. (2024). Determinants of Audit Report Delay: Further Evidence from Saudi Arabia. Journal of Accounting and Management Information Systems, 23(4). https://doi.org/10.24818/jamis.2024.04001
Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). The Role of Auditor’s Gender and Audit Firm Size on the Audit Report Lag and the Role of Key Audit Matters as a Moderating Variable. Corporate Governance and Organizational Behavior Review, 8(2), 73–81. https://doi.org/10.22495/cgobrv8i2p7
Ardianingsih, A., & Langelo, J. S. (2022). Analisis Faktor-Faktor yang Berpengaruh pada Keterlambatan Penyampaian Hasil Audit. Neraca Keuangan: Jurnal Akuntansi dan Keuangan, 17(1), 16–27. https://doi.org/10.32832/neraca.v17i
Atmafidea, H., & Syarief, D. A. (2022). Pengaruh Opini Audit, Reputasi Kap, Gender Komite Audit, dan Kompleksitas Operasi Terhadap Audit Report Lag pada Perusahaan Manufaktur. Sigma-Mu, 14(1), 11–20.
Azzahra, N., & Nurcahyono, N. (2024). The Influence of Auditor Characteristics on Audit Report Lag in Property and Real Estate Sector Companies. Economics and Business International Conference Proceeding, 1(2), 348–361. https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/448
Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The Determinants of Audit Report Lag: Evidence from Indonesia. Investment Management and Financial Innovations, 21(1). https://doi.org/10.21511/imfi.21(1).2024.01
Escaloni, S., & Mareque, M. (2021). Audit Report Lag. Differential Analysis Between Spanish SMEs and Non-SMEs. Sustainability (Switzerland), 13(22). https://doi.org/10.3390/su132212830
Febrianingrum, F., Ali Ahzar, F., Endah Retno Meilani, S., Laela Wijayati, F., & Pramesti, W. (2023). Auditor Characteristics and Audit Report Lag: A Research from the Indonesian Stock Exchange. Jurnal Akuntansi dan Auditing Indonesia, 27(2), 2023. https://doi.org/10.20885/jaai.vol27.i
Heider, F. (1958). The Psychology of Interpersonal Relations Contents.
Khamisah, N., Nurullah, A., & Kesuma, N. (2023). Pengaruh Agresivitas Penghindaran Pajak, Kompleksitas Operasi Perusahaan, Audit Fee, dan Financial Distress terhadap Audit Report Lag. Reviu Akuntansi dan Bisnis Indonesia, 7(1), 232–247. https://doi.org/10.18196/rabin.v7i1.18005
Lala, C. E. H., Kalangi, L., & Wangkar, A. (2022). Faktor-faktor yang Mempengaruhi Audit Report Lag. Akurasi: Jurnal Riset Akuntansi dan Keuangan. https://doi.org/10.36407/akurasi.v4i3.768
Latiefah, A., & Handayani, S. (2024). Pengaruh Ukuran Perusahaan, Opini Audit, Profitabilitas, dan Audit Tenure Terhadap Audit Report lag pada Perusahaan Barang dan Konsumsi Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2016-2022. Economic Reviews Journal, 3(3). https://doi.org/10.56709/mrj.v3i3.490
Machmuddah, Z., Iriani, A. F., & St. Utomo, D. (2020). Influencing Factors of Audit Report Lag: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(6), 148–156. Https://Doi.Org/10.36941/Ajis-2020-0119
Mubarok, F., Pahala, I., & Perdana, P. N. (2022). The Influence of Audit Fees, The Complexity of the Company’s Operations, and Audit Tenure on Audit Report Lag. Jurnal Akuntansi, Perpajakan dan Auditing, 3(3), 797–819. Http://Journal.Unj.Ac.Id/Journal/Index.Php/Japa
Muhammad, M. I. (2020). Effects of Auditor Attributes on Audit Reporting Lag: Empirical Evidence from Nigerian Service Firms. Asian Journal of Empirical Research, 10(4), 127–136. Https://Doi.Org/10.18488/Journal.1007/2020.10.4/1007.4.127.136
Mustika, R. D., & Jonnardi. (2024). Pengaruh Likuiditas, Kompleksitas Operasi Perusahaan, Struktur Modal dan Profitabilitas Perusahaan Terhadap Audit Report Lag. Jurnal Kontemporer Akuntansi, 3(1).
Nurjanah, S. (2024). Pengaruh Independensi dan Gender Komite Audit Terhadap Audit Delay. Jurnal Ekonomika dan Bisnis (JEBS), 4(5), 1307–1313. https://doi.org/10.47233/jebs.v4i5.2126
Otoritas Jasa Keuangan. (2022). Peraturan Otorisasi Jasa Keuangan Nomor 14 Tahun 2022 - Pelaporan Keuangan Tahunan.
Otoritas Jasa Keuangan. (2023). Peraturan Otorisasi Jasa Keuangan Nomor 9 Tahun 2023 - Penggunaan Jasa AP dan KAP.
Prasetiyo, Y., Ahmar, N., & Syam, M. A. (2020). Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 7(1), 119–136. www.Idx.co.id
Putri, F. R., & Darsono. (2024). Pengaruh Kompleksitas Perusahaan, Profitabilitas, Reputasi Kap Dan Audit Tenure Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 13(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Ramdin, V. Y. (2022). Audit Firm Rotation and Audit Report Lag; Statistical Evidence from Suriname. International Journal of Accounting Research. https://doi.org/10.35248/2472-114X.22.10.276
Razaq, F. Z., & Rosadi, S. (2024). The role of external auditors and company characteristics in Audit Report Lag. Proceeding of International Conference on Accounting & Finance, 2, 522–532.
Sebayang, E. V., & Laksito, H. (2014). Analisis Faktor-Faktor yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan-Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(3), 2. http://ejournal-s1.undip.ac.id/index.php/accounting
Setiawaty, M., Damayanti, R., & Artikel, R. (2024). Pengaruh Audit Tenure, Opini Audit, dan Ukuran KAP terhadap Audit Report Lag dengan Spesialisasi Auditor sebagai Variabel Moderasi INFO ARTIKEL. Jurnal Sains Ekonomi Dan Edukasi, 1(4), 170–183. https://doi.org/10.62335
Setyaningrum, R., & Triyono. (2023). The Effect of Complexity of Company Operation, Solvency, Company Size, and Profitability on Audit Report Lag. International Journal of Latest Research in Humanities and Social Science (IJLRHSS), 06(08), 80–86.
Sobhan, R., Mim, F. F., & Rahman, F. (2024). Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression models. Asian Journal of Economics and Banking. https://doi.org/10.1108/AJEB-04-2024-0043
Srbinoska, D. S., & Srbinoski, I. (2021). A study on audit report timeliness: The Macedonian Stock Exchange. International Journal of Management and Economics, 57(3), 234–254. https://doi.org/10.2478/ijme-2021-0015
Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit Terhadap Audit Report Lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13
Wada, S. El, Subaki, A., & Zulpahmi. (2021). Pengaruh Opini Audit, Profitabilitas dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag pada Perusahaan Pertambangan Periode 2014-2018. AKUNSIKA: Jurnal Akuntansi Dan Keuangan, 2(1). http://jurnal.poliupg.ac.id/index.php/akunsika
.png)
.png)
