Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable
Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector compa...
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| Format: | Article |
| Language: | English |
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Research Collaboration Community (RCC)
2025-01-01
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| Series: | International Journal of Business, Economics, and Social Development |
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| Online Access: | https://journal.rescollacomm.com/index.php/ijbesd/article/view/800 |
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| author | Sinta Sukma Watini Elok Faiqoh Himmah Anike Putri |
| author_facet | Sinta Sukma Watini Elok Faiqoh Himmah Anike Putri |
| author_sort | Sinta Sukma Watini |
| collection | DOAJ |
| description | Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL. |
| format | Article |
| id | doaj-art-51e2dab7f1ac4785a87c3bdcfde4781e |
| institution | OA Journals |
| issn | 2722-1164 2722-1156 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Research Collaboration Community (RCC) |
| record_format | Article |
| series | International Journal of Business, Economics, and Social Development |
| spelling | doaj-art-51e2dab7f1ac4785a87c3bdcfde4781e2025-08-20T02:10:32ZengResearch Collaboration Community (RCC)International Journal of Business, Economics, and Social Development2722-11642722-11562025-01-015410.46336/ijbesd.v5i4.800597Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating VariableSinta Sukma Watini0Elok Faiqoh Himmah1Anike Putri2Study Program Accounting, Faculty Of Economics and Business, Bandung, IndonesiaStudy Program Accounting, Faculty Of Economics and Business, Bandung, IndonesiaStudy Program Accounting, Faculty Of Economics and Business, Bandung, IndonesiaCompanies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL.https://journal.rescollacomm.com/index.php/ijbesd/article/view/800operating complexity audit tenure, financial distress, audit report lag, size of the public accountant firm. |
| spellingShingle | Sinta Sukma Watini Elok Faiqoh Himmah Anike Putri Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable International Journal of Business, Economics, and Social Development operating complexity audit tenure, financial distress, audit report lag, size of the public accountant firm. |
| title | Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable |
| title_full | Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable |
| title_fullStr | Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable |
| title_full_unstemmed | Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable |
| title_short | Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable |
| title_sort | effect of operating complexity audit tenure and financial distress on audit report lag with the size of the public accountant firm as the moderating variable |
| topic | operating complexity audit tenure, financial distress, audit report lag, size of the public accountant firm. |
| url | https://journal.rescollacomm.com/index.php/ijbesd/article/view/800 |
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