The Effects of Financial Distress, Operational Complexity, and Audit Quality on Audit Report Lag in Property and Real Estate Companies Listed on the Indonesia Stock Exchange

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Diterbitkan: 2026-11-01
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Audit Report Lag, Financial Distress, Operational Complexity, Audit Quality, Property and Real Estate

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Rintan Maharani
Universitas Lampung
Fitra Dharma
Universitas Lampung
Ratna Septiyanti
Universitas Lampung
Rialdi Azhar
Universitas Lampung

Abstrak





The timeliness of financial report submissions determines information of stakeholders, but delays still occur among issuers on Indonesia Stock Exchange  including property and real estate sub-sector, which ranks second with a delay rate of 14.6%. These delays are concerning audit report lag duration from fiscal year-end until auditor’s report is issued because audit duration could be longer, the greater the likelihood that a company will exceed 90-day filing maximum set by OJK Law. Therefore, aim of researcher’s study is examining influence of financial distress, operational complexity, and audit quality on audit report lag. This quantitative applied secondary type of data from financial statements also annual reports related to property & real estate companies registed on IDX during 2021-2025 period. Researcher filtered samples by purposive sampling, to reach 73 companies and 365 observations. Grover score analyzed financial distress, subsidiaries’ number to measure operational complexity, and audit firm size to measure audit quality (Big Four and non-Big Four). To analyze study data, researcher applied panel data regression with REM via EViews 13. This study findings show positive influence from financial distress on ARL significantly, whereas both operational complexity and audit quality show insignicant influence. Thus, financial condition of a company is the only factor proven to influence auditing duration.





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Vol 1 No 1 (2026): Vol. 01 No. 1, Nov 2026: Pro-Strategic Journal of Business, Finance, and Entrepreneurial Innovation

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The Effects of Financial Distress, Operational Complexity, and Audit Quality on Audit Report Lag in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. (2026). Pro-Strategic : Journal of Business, Finance, and Entrepreneurial Innovation, 1(1), 21-35. https://journal.prostrategic.org/jbfei/article/view/8

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