2018–2023) The Effect Of Operational Complexity, Profitability, And Company Size on Audit Delay (Case Study on Property & Real Estate Companies Listed on The Indonesia Stock Exchange (IDX) for The Period 2018-2023)
Abstract
Audit delay can be depicted as the length of time between the close of a firm’s financial year and the issuance date indicated on the independent auditor’s report. Untimely submission of audited financial statements may diminish both their usefulness and credibility, yet delays in reporting remain a common issue among many firms. This research investigates how operational complexity, profitability, and firm size affect audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX) over the 2018–2023 period. The samples were determined through a purposive sampling approach that relied on specific predefined parameters, yielding 50 units of analysis during the observation period. Data analysis employed descriptive statistical methods and panel data regression using Eviews 13. The results demonstrate that operational complexity, profitability, and firm size collectively and significantly have an impact on audit delay. When examined individually, profitability impact is found to be negative on audit delay, operational complexity exhibit non-existent influence, and firm size positively shows an impact on audit delay. Keywords: Audit Delay, Operational Complexity, Profitability, and Firm Size
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