PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER GOODS

Amellisa Devana Chalista, . (2026) PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER GOODS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Audit report lag remains an important issue because delays in issuing audited financial statements may reduce the usefulness of financial information for stakeholders. This research investigates whether audit quality, company complexity, and profitability influence audit report lag among consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2025. The analysis was based on secondary data obtained from annual financial reports. After applying the predetermined sampling criteria, 38 companies were selected, resulting in 152 firm-year observations. The hypotheses were tested using panel data regression with the random effect model in STATA 17. The findings reveal that higher audit quality is associated with a shorter audit report lag. On the other hand, company complexity tends to increase the time required to complete the audit process. Profitability, however, does not appear to have a significant relationship with audit report lag. When examined collectively, audit quality, company complexity, and profitability show a significant effect on audit report lag. These results indicate that audits performed by highly reputable public accounting firms can be completed more efficiently. In contrast, companies with a larger number of subsidiaries generally require a longer audit process because of their more complex organizational structure.

Item Type:	Thesis (Skripsi)
Additional Information:	{No. Panggil: 2210112022} {Pembimbing: Masripah} {Penguji 1: Eko Yulianto} {Penguji 2: Nabillah Farras Luthfi}
Uncontrolled Keywords:	Audit Quality, Company Complexity, Profitability, and Audit Report Lag
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	AMELLISA DEVANA CHALISTA
Date Deposited:	27 Jul 2026 04:37
Last Modified:	27 Jul 2026 04:37
URI:	http://repository.upnvj.ac.id/id/eprint/51641

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