Jurnal Analisis Bisnis Ekonomi

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Determinants of Audit Report Lag: The Moderating Role of Profitability in Indonesian Energy Firms

Sri Maryati , Dewi Permatasari , Hendra Prasetyo

Published
Oktober 30, 2026

Vol 24 No 1 (2026)
Pages 23-40

DOI

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Abstrak

This study aims to analyze the influence of financial distress, operational complexity, and firm size on audit report lag, and to examine the role of profitability in moderating these relationships within energy sector companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach using secondary data—specifically annual reports and financial statements—from energy sector companies for the 2021–2023 period. A purposive sampling technique was used, resulting in a sample of 42 companies with a total of 126 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12. The results indicate that neither financial distress nor operational complexity has a significant effect on audit report lag. Conversely, firm size has a significant negative effect on audit report lag, suggesting that larger companies tend to experience shorter audit report delays. Profitability was found to moderate the relationship between financial distress and audit report lag, but it does not moderate the relationships involving operational complexity or firm size. These findings underscore the importance of considering firm size and profitability when understanding the timeliness of audit completion. Companies should strengthen their financial management and reporting readiness to facilitate the timely completion of audits. This research provides empirical evidence regarding the factors influencing audit report lag and the moderating role of profitability within the context of energy sector companies in Indonesia

Keywords

Audit Report Lag; Financial Distress; Operational Complexity; Firm Size; Profitability

Referensi

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  2. Ahsan Habib, Md. Borhan Uddin Bhuiyan, Hedy Jiaying Huang, M. S. M. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1). https://doi.org/https://doi.org/10.1111/ijau.12136Digital Object Identifier (DOI)
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  7. Downey, D. H., & Bedard, J. C. (2019). Coordination and Communication Challenges in Global Group Audits. AUDITING: A JOURNAL OF PRACTICE & THEORY, 38(1), 123–147. https://doi.org/10.2308/ajpt-52016
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  11. Hanif, I. F., & Ariani, K. R. (2023). The Effect of Company Size and Complexity of Company Operations on Audit Delay with Auditor Quality as a Moderating Variable ( Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for The 2019-2021 period ). 06(04), 286–292.
  12. Hari Stiawan, F. E. N. (2021). Pengaruh Financial Distress Dan Leverage Terhadap Audit Delay. Jurnal Akuntansi, Ekonomi, Dan Manajemen, 1(2), 92–110.
  13. Jannah, S. R., Z, M. R. H., & Hilmi, M. F. (2024). Pengaruh Kompleksitas Operasi , Solvabilitas dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020. Owner: Riset & Jurnal Akuntansi, 8, 803–812.
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  23. Rosharlianti, Z., Lidia, E., & Hanifah, N. (2023). Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag. Jurnal Akuntansi Dan Governance, 4.
  24. Saputra, F., Muchlish, M., Bastian, E., Sultan, U., Tirtayasa, A., & Yang, C. S. (2024). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi. Jurnal Locus: Penelitian Dan Pengabdian, 3(1), 67–78. https://doi.org/10.58344/locus.v3i1.2421
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  26. Soeparyono, R. D. (2024). Pengaruh Financial Distress , Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi. Owner: Riset & Jurnal Akuntansi, 8, 2546–2564.
  27. Sunersa, A. N., Bukit, R. B., & Sadalia, I. (2022). The Effect of Auditor Switching , Audit Tenure , Audit Firm Size , Profitability , Business Risk , and Operational Complexity on Audit Report Lag with the Committee Audit as a Moderating Variable. 9(August), 117–129.
  28. Adam, W. B., Purnamasari, P., & Hartanto, R. (2022). Pengaruh Kondisi Keuangan , Kompleksitas Operasi dan Umur Perusahaan terhadap Audit Report Lag. Jurnal Riset Akuntansi, 143–152.
  29. Ahsan Habib, Md. Borhan Uddin Bhuiyan, Hedy Jiaying Huang, M. S. M. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1). https://doi.org/https://doi.org/10.1111/ijau.12136
  30. Al, R. A., & Wijayanti, A. (2021). Determinan Audit Report Lag Dengan Profitabilitas Sebagai Variabel Moderasi. FINANSIA: Jurnal Akuntansi Dan Perbankan Syaria, 4(2).
  31. Basuki, A. T. (2021). Analisis Data Panel Dalam Penelitian Ekonomi Dan Bisnis.
  32. Cyntantya Parahyta, V. H. (2020). Pengaruh Financial Distress , Profitabilitas Dan Audit Tenure Terhadap Audit Report Lag. KOCENIN Serial Konferensi, 1(1), 1–9.
  33. Damayanti, R. (2024). ANALISIS AUDIT REPORT LAG : Dampak Pergantian Manajemen , Kompleksitas Operasional , dan Ukuran Perusahaan pada Consumer Non-Cyclicals di BEI ( 2019-2022 ). SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 7(3), 739–747.
  34. Downey, D. H., & Bedard, J. C. (2019). Coordination and Communication Challenges in Global Group Audits. AUDITING: A JOURNAL OF PRACTICE & THEORY, 38(1), 123–147. https://doi.org/10.2308/ajpt-52016
  35. Ekuitas, S., Hari, S., & Siti, M. (2022). Pengaruh Audit Effort dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay dengan Audit Tenure Sebagai Variabel Moderasi. 4(1), 326–332. https://doi.org/10.47065/ekuitas.v4i1.2088
  36. Fenti Nurlen, Agus Sutarjo, A. B. (2021). The effect of konvergency ifrs, profitability, size, complexity of the operation and audit opinion to the selection on timeliness of financial statement to manufacturing sub sector food and baferage on indonesian stock exchange period 2014-2018. Pareso Jurnal, 3(1), 37–56.
  37. Fujianti, L., & Satria, I. (2020). Firm Size , Profitability , Leverage as Determinants of Audit Report Lag : Evidence From Indonesia. International Journal of Financial Research, 11(2). https://doi.org/10.5430/ijfr.v11n2p61
  38. Hanif, I. F., & Ariani, K. R. (2023). The Effect of Company Size and Complexity of Company Operations on Audit Delay with Auditor Quality as a Moderating Variable ( Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for The 2019-2021 period ). 06(04), 286–292.
  39. Hari Stiawan, F. E. N. (2021). Pengaruh Financial Distress Dan Leverage Terhadap Audit Delay. Jurnal Akuntansi, Ekonomi, Dan Manajemen, 1(2), 92–110.
  40. Jannah, S. R., Z, M. R. H., & Hilmi, M. F. (2024). Pengaruh Kompleksitas Operasi , Solvabilitas dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020. Owner: Riset & Jurnal Akuntansi, 8, 803–812.
  41. Jeffrey Doyle, Weili Ge, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, Volume 44,(1).
  42. Jensen, C., & Meckling, H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360.
  43. Khamisah, N., Nurullah, A., & Kesuma, N. (2023). Pengaruh Agresivitas Penghindaran Pajak , Kompleksitas Operasi Perusahaan , Audit Fee , dan Financial Distress terhadap Audit Report Lag. Reviu Akuntansi Dan Bisnis Indonesia, 7(1). https://doi.org/10.18196/rabin.v7i1.18005
  44. Liputan6.Com,25 August. Available at: Https://Www.Liputan6.Com/Hot/Read/6140626/Format-Daftar-Pustaka-Apa-Mla-Chicago-Dan-Harvard-Untuk-Karya-Ilmiah (Accessed: 22 October 2026).
  45. Nurianti, R. P. (2024). Pengaruh Ukuran Perusahaan , Kompleksitas Operasi Perusahaan , Reputasi Auditor dan Financial Distress Terhadap Audit Delay. Jurnal Rumpun Ilmu Ekonomi, 2(3), 234–244.
  46. Nurquran, P. D. (2023). The Way Financial Distress Affects Financial Reporting Delay. Ournal Of Theoretical And Applied Management, 16(1).
  47. Pasupati, B., & Husain, T. (2022). Determinants of Audit Report Lag during the Covid-19 Pandemic : A Study on Companies Conducting IPOs and Indexed LQ-45. JIA (Jurnal Ilmiah Akuntansi), 7(June), 19–38. https://doi.org/10.23887/jia.v7i1.30835
  48. Prabowo, P., Surakarta, U. M., Perusahaan, U., & Share, E. P. (2024). Pengaruh Faktor-Faktor Keuangan Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020. Jurnal Revenue, 5, 181–199.
  49. Rahayu, P., Khikmah, S. N., & Dewi, V. S. (2021). Pengaruh Ukuran Perusahaan , Profitabilitas , Solvabilitas , Lag. Business and Economics Conference in Utilization of Modern Technology, 467–486.
  50. Rosharlianti, Z., Lidia, E., & Hanifah, N. (2023). Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag. Jurnal Akuntansi Dan Governance, 4.
  51. Saputra, F., Muchlish, M., Bastian, E., Sultan, U., Tirtayasa, A., & Yang, C. S. (2024). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi. Jurnal Locus: Penelitian Dan Pengabdian, 3(1), 67–78. https://doi.org/10.58344/locus.v3i1.2421
  52. Sasvinorita, A., & Meini, Z. (2023). The Effect Of Profitability, Leverage, And Company Size On Audit Delay With Kap’s Reputation As A Moderating Variable. Jurnal Ekonomi, 12(01).
  53. Soeparyono, R. D. (2024). Pengaruh Financial Distress , Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi. Owner: Riset & Jurnal Akuntansi, 8, 2546–2564.
  54. Sunersa, A. N., Bukit, R. B., & Sadalia, I. (2022). The Effect of Auditor Switching , Audit Tenure , Audit Firm Size , Profitability , Business Risk , and Operational Complexity on Audit Report Lag with the Committee Audit as a Moderating Variable. 9(August), 117–129.
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Published Oktober 30, 2026
Section Articles
Copyright Hak Cipta (c) 2026 Sri Maryati, Dewi Permatasari, Hendra Prasetyo
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Keywords
  • Audit Report Lag
  • Financial Distress
  • Operational Complexity
  • Firm Size
  • Profitability