Pengaruh Kompleksitas Operasi, Peluang Investasi dan Gender Direksi Terhadap Audit Report Lag

Abstract

This study aims to obtain empirical evidence on the effect of operational complexity, investment opportunities, and board gender diversity on audit report lag. This quantitative study uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024, selected through purposive sampling, which yields 75 firm-year observations. The data were analyzed using panel data regression with EViews 12, and the fixed effect model was selected as the most appropriate model. The results show that operational complexity, investment opportunities, and board gender diversity simultaneously affect audit report lag. Partially, investment opportunities and board gender diversity have a positive and significant effect on audit report lag, whereas operational complexity has no effect on audit report lag.