Faktor-Faktor Yang Mempengaruhi Audit Report Lag: Apakah Audit Complexity Memoderasi?

Apriansyah Saputra; Imam Hidayat

doi:10.47709/jebma.v6i1.8041

Authors

Apriansyah Saputra Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang
Imam Hidayat Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.47709/jebma.v6i1.8041

Keywords:

Audit Capacity Stress, Audit Complexity, Audit Report Lag, Financial Expertise CEO, Inherent Risk

Abstract

Abstrak

Latar belakang: Ketepatan waktu penyampaian laporan keuangan auditan sangat penting untuk menjaga kredibilitas informasi keuangan yang digunakan oleh investor dan pemangku kepentingan. Namun, keterlambatan laporan audit masih sering terjadi pada perusahaan yang tercatat di Bursa Efek Indonesia, khususnya pada sektor consumer cyclicals. Maka dari itu, penelitian ini bertujuan menguji pengaruh audit capacity stress, inherent risk yang diproksikan dengan volatilitas laba, serta financial expertise CEO terhadap audit report lag dengan audit complexity sebagai variabel moderasi pada sektor consumer cyclicals di indonesia.

Metode: Sampel penelitian terdiri dari 46 perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024 sehingga diperoleh 184 observasi perusahaan-tahun melalui metode purposive sampling. Analisis regresi moderasi digunakan sebagai metode analisis data.

Hasil: Hasil penelitian menunjukkan bahwa audit capacity stress dan inherent risk berpengaruh positif dan signifikan terhadap keterlambatan laporan audit, sedangkan financial expertise CEO tidak berpengaruh signifikan. audit complexity memperkuat pengaruh audit capacity stress terhadap audit report lag serta memoderasi hubungan financial expertise CEO terhadap audit report lag dalam arah yang menurunkan keterlambatan, namun tidak memoderasi pengaruh inherent risk.

Kesimpulan: Temuan ini menegaskan pentingnya pengelolaan audit complexity, audit capacity stress, dan inherent risk perusahaan untuk meningkatkan ketepatan waktu pelaporan keuangan auditan.

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