CD Tesis

pengaruh kompleksitas operasional, penggantian manajemen, dan ukuran perusahaan terhadap audit report lag (Studi Pada Perusahaan Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Tahun 2021-2023)

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Companies that have subsidiaries will affect the level of complexity of financial reporting that must be audited, especially in the process of consolidating financial statements. This condition increases the volume and diversity of transactions that must be verified by the auditor, thus potentially extending the time required to complete the audit process. Explained in agency theory, which states that changes in managerial structure can increase the risk of information asymmetry. New management needs time to understand the internal situation and the applicable financial reporting system, and may make policy changes that impact the audit process. The larger a company, the greater the possibility of audit report lag, this is due to more complex company data in large-scale companies, so that the audit process becomes more difficult and takes longer, which can ultimately lead to delays in submitting audit reports.
This study aims to test and analyze the effect of operational complexity, management turnover, and company size on audit report lag. The study was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample size was 65 companies from 129 companies selected using purposive sampling technique. The data collection technique used was documentation technique. The data analysis technique used descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression, t-test and determination coefficient test using SPSS 25. The results of the study concluded: (1) operational complexity has an effect on audit report lag; (2) management turnover has an effect on audit report lag; (3) company size has an effect on audit report lag.
The more complex the company's operations (many subsidiaries, operating across countries, complex financial transactions), the more time-consuming the audit will be. Strategic and technical solutions that can be applied are: (a) Appointment of Big Four KAP by complex companies, companies with high complexity (eg multi-business segments, many subsidiaries) are advised to appoint Big Four KAP to reduce ARL, because the audit will be carried out more systematically and because auditors quickly become accustomed to complex information systems. (b) Increased coordination between auditors and management.
New management often needs time to understand the existing system, fix weaknesses, or adjust accounting policies, which hinders the audit process. Some strategic and technical solutions that can be implemented are: (a) Structured management transition, including comprehensive training or documentation for new management. (b) Active communication between auditors and new management to accelerate understanding of the audit process. (c) Collaboration of new management with Big Four KAP, after the change of management, the company can appoint Big Four KAP to ensure the audit process runs with the best
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professional experience. Big Four KAP has strong onboarding and due diligence procedures, minimizing the negative effects of management transition.
Large companies tend to have more complex structures, higher transaction volumes, and extensive reporting systems, which prolong the audit process. Some strategic and technical solutions that can be implemented are: (a) Outsourcing the internal audit function to the Big Four KAP network, companies can work with affiliates or advisory units of the Big Four KAP to build a good internal control and reporting system. (b) Early Audit Engagement, appointment of KAP before the book closing date or KAP that has collaborated is asked to conduct audit planning since the third quarter of the current year.
Keywords: Operational Complexity, Management Replacement, Company Size, Audit Report Lag.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246934

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246934

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

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