Sandra Jesica Sinaga, . (2026) PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to analyze the impact of corporate operational complexity and financial distress on audit report lag, with audit tenure positioned as a moderating variable. Employing a quantitative approach, this research observed 65 companies selected through a purposive sampling technique within the property and real estate sector listed on the Indonesia Stock Exchange (IDX) spanning the 2020–2024 period. Data in this study were analyzed using panel data regression with the Random Effect Model (REM) via STATA 17 software. The research findings indicate that operational complexity and financial distress do not affect audit report lag. Furthermore, the role of audit tenure as a moderating variable is also not proven to strengthen or weaken the relationships between these variables.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112090] [Pembimbing: Nabillah Farras Luthfi] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Ferry Irawan] |
| Uncontrolled Keywords: | Audit report lag, Corporate operational complexity, Financial distress, Audit tenure |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SANDRA JESICA SINAGA |
| Date Deposited: | 01 Sep 2026 02:55 |
| Last Modified: | 01 Sep 2026 02:55 |
| URI: | http://repository.upnvj.ac.id/id/eprint/54079 |
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