Pengaruh Operational Complexity, Institutional Ownership, Leverage, dan Firm Size Terhadap Audit Report Lag pada Sektor Property & Real Estate

SITI HUMAIROH JULIANI, . and Januar Eko Prasetio, . (2026) Pengaruh Operational Complexity, Institutional Ownership, Leverage, dan Firm Size Terhadap Audit Report Lag pada Sektor Property & Real Estate. Owner Riset & Jurnal Akuntansi, X (3). pp. 1997-2011. ISSN 2548-7507

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Abstract

This research investigates the impact of operational complexity, institutional ownership,
leverage, and firm size on audit report lag among property and real estate firms listed on
the Indonesia Stock Exchange from 2021–2024. The prompt delivery of financial
statements holds vital importance for stakeholders, although numerous sector-specific
elements frequently result in substantial audit delays. Employing a quantitative
methodology and purposive sampling, the study yields 285 observations derived from
audited annual financial reports. Binary logistic regression analysis, conducted via SPSS
version 25 software, assesses the likelihood of audit report lag occurrences. Findings
reveal that institutional ownership exerts has a significant negative effect on audit report
lag, indicating that higher institutional ownership strengthens the monitoring function and
leads to faster audit completion. Conversely, leverage has a significant positive effect,
suggesting that higher debt levels increase financial risk and require more extensive audit
procedures, thus extending the audit process. Meanwhile, operational complexity and firm
size exhibit no significant effects. Overall, audit report lag in the property and real estate
sector is more strongly influenced by ownership structure and financial risk than by
operational complexity or company size.

Item Type:	Article
Uncontrolled Keywords:	Audit report lag, Indonesia Stock Exchange, Logistic regression, Property and real estate, Timeless
Subjek:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	09 Sep 2026 04:09
Last Modified:	09 Sep 2026 04:09
URI:	http://eprints.upnyk.ac.id/id/eprint/49315

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