Influence of Operational Complexity and Audit Tenure on Audit Delay in Property and Real Estate Companies

Purpose: This study aims to examine the effects of operational complexity and audit tenure on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study focuses on identifying factors that influence the timeliness of audited financial report publication.

Research Methodology: This study employs a quantitative approach using secondary data obtained from annual financial reports of property and real estate companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 37 companies with a total of 148 observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing.

Results: The findings reveal that operational complexity has a positive and significant effect on audit delay, indicating that companies with more complex operational structures tend to require longer audit completion periods. In contrast, audit tenure has a negative and significant effect on audit delay, suggesting that longer auditor-client relationships can improve audit efficiency. Simultaneously, operational complexity and audit tenure significantly affect audit delay.

Conclusions: The results confirm that organizational complexity and auditor familiarity are important determinants of audit completion time.

Limitations: This study is limited to property and real estate companies listed on the IDX and examines only two explanatory variables.

Contributions: This study contributes empirical evidence regarding audit delay determinants and provides insights for companies and auditors in improving financial reporting timeliness.