The Influence of Industry Classification, Investment Opportunity Set, and Audit Tenure with Operational Complexity as a Moderating Variable (An Empirical Study of LQ45 Index Companies, 2021–2026)
DOI:
https://doi.org/10.24905/icobis.v2i1.110Keywords:
audit report lag, audit tenure, industry classification, investment opportunity set, operational complexityAbstract
This study aims to examine the effect of industry classification, investment opportunity set (IOS), and audit tenure on audit report lag (ARL), with operational complexity as a moderating variable in LQ45 companies during 2021–2025. This quantitative study uses secondary data obtained from annual reports and financial statements. Purposive sampling resulted in 23 companies and 115 firm-year observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that industry classification, IOS, and audit tenure have significant negative effects on ARL. Operational complexity does not moderate the effects of industry classification and audit tenure on ARL. However, operational complexity strengthens the effect of IOS on ARL. These findings indicate that industry characteristics, investment opportunities, and auditor tenure are associated with the timeliness of audit completion, while operational complexity plays a conditional role particularly in the relationship between IOS and ARL
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