The Effect of Firm Size, Operational Complexsity, and Corporate Governance on Audit Report Lag

Abstract

This study aims to analyze the effects of firm size, operational complexity, and corporate governance mechanism (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on Audit Report Lag. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Using a purposive sampling technique, 60 companies were selected, producing 240 firm-year observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that firm size has a negative and significant effect on Audit Report Lag, operational complexity has a positive and significant effect on Audit Report Lag, and managerial ownership has a negative and significant effect on Audit Report Lag. Meanwhile, institutional ownership, the independent board of commissioners, and the audit committee do not have a significant effect on Audit Report Lag.