PENGARUH KOMPLEKSITAS OPERASI DAN AUDIT FEE TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

AUDIT REPORT LAG

Abstract

This study aims to empirically examine the effect of operational complexity and audit fees on Audit Report Lag, with firm size as a moderating variable. This research employs a quantitative associative approach using secondary data in the form of annual financial statements of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research population consists of 91 energy sector companies. The sampling technique used is purposive sampling, resulting in 46 companies with a total of 230 observation data. Hypothesis testing is conducted using panel data regression analysis and Moderated Regression Analysis (MRA). The results of the simultaneous test (F-test) indicate that operational complexity and audit fees jointly affect Audit Report Lag. The partial test (t-test) results show that operational complexity has a negative effect on Audit Report Lag, while audit fees have no effect on Audit Report Lag. Furthermore, the results of the Moderated Regression Analysis (MRA) indicate that firm size is unable to moderate the effect of operational complexity and audit fees on Audit Report Lag.

Keywords: Operational Complexity, Audit Fees, Audit Report Lag, Firm Size.