Pengaruh Audit Fee, Financial Distress, Key Audit Matters, dan Operational Complexity terhadap Audit Report Lag

Nurriski, Aulia (2026) Pengaruh Audit Fee, Financial Distress, Key Audit Matters, dan Operational Complexity terhadap Audit Report Lag. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to obtain empirical evidence regarding the effect of Audit Fee, Financial Distress, Key Audit Matters, and Operational Complexity on Audit Report Lag in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX). Design/Methodology/Approach – This study employs a quantitative research method. The population consists of all Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The samples were selected using a purposive sampling technique, resulting in 38 sample companies with a total of 152 observations. The data were analyzed using component-based Structural Equation Modeling (SEM) through the Partial Least Squares (PLS) approach with SmartPLS 3 software. Findings – The results indicate that Audit Fee has a negative and significant effect on Audit Report Lag. Financial Distress has a negative and significant effect on Audit Report Lag. Key Audit Matters have a negative and significant effect on Audit Report Lag. Operational Complexity also has a negative and significant effect on Audit Report Lag. Originality/Value – This study is limited to Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period and relies on secondary data obtained from companies' annual reports and independent auditors' reports. Therefore, it may not fully capture all factors affecting Audit Report Lag. The findings are expected to provide insights for company management in improving the timeliness of financial reporting and the effectiveness of the audit process, serve as a consideration for auditors in planning audit procedures more efficiently, and provide a reference for future studies examining factors affecting Audit Report Lag.

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