Pengaruh Solvabilitas, Opini Audit, dan Kompleksitas Operasi Perusahaan terhadap Audit Report Lag pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2015-2024

Arsyi Murdiah; Mukhzarudfa Mukhzarudfa; Nyimas Dian Maisyarah

doi:10.61132/aeppg.v3i3.2505

Authors

Arsyi Murdiah Universitas Jambi
Mukhzarudfa Mukhzarudfa Universitas Jambi
Nyimas Dian Maisyarah Universitas Jambi

DOI:

https://doi.org/10.61132/aeppg.v3i3.2505

Keywords:

Audit, Audit Opinion, Audit Report Lag, Operational Complexity, Solvency

Abstract

This study aims to examine the effects of solvency, audit opinion, and operational complexity on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2015–2024 period. This study employs a quantitative approach. The sampling technique used is purposive sampling. The initial sample obtained through purposive sampling consisted of 290 observations. After removing outlier data to meet the normality assumption, the final sample analyzed consisted of 153 observations. The data sources used were secondary data obtained from published annual reports and financial statements. The data analysis methods in this study were descriptive statistics and panel data regression analysis using the EViews 13 software. The results indicate that, simultaneously, solvency, audit opinion, and operational complexity significantly influence audit report lag. Partially, solvency does not have a significant effect on audit report lag; audit opinion has a negative and significant effect on audit report lag; and firm operational complexity does not have a significant effect on audit report lag.

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