Pengaruh Kompleksitas Operasi & Financial Distress Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Moderasi
DOI:
https://doi.org/10.61722/jaem.v3i4.12859Keywords:
Operational Complexity, Financial distress, Audit report lag, Audit Firm Reputation.Abstract
Abstract - This study was conducted to determine and analyze the effect of operational complexity and financial distress on audit report lag, with firm reputation as a moderating factor. The research object was properties and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The data used in this study is secondary data. This type of research uses an associative method with a quantitative approach. The sampling technique was purposive sampling. The number of samples used in this study was 28 companies over 3 years, with 84 data obtained using the E-views 13 testing tool. The results of the simultaneous test of operational complexity and financial distress did not significantly affect audit report lag. Meanwhile, the results of the partial test showed that operational complexity did not significantly affected audit report lag, and financial distress did not significantly affect audit report lag. The results of the Moderated Regression Ablysis (MRA) test showed that the firm reputation variable could not moderate the effect of operational complexity on audit report lag. The firm reputation variable could not moderate the effect of financial distress on audit report lag.
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