| Abstrakt: |
Researchers at Universitas Muhammadiyah Surakarta conducted a study on the impact of operational complexity, profitability, solvency, audit tenure, and financial distress on audit delays among mining companies listed on the Indonesia Stock Exchange from 2019 to 2021. The findings suggest that operational complexity and profitability have a negative influence on audit delays, while other variables do not show a significant effect. This research aims to provide insights for company management and auditors on factors affecting audit delays, particularly during the pandemic. [Extracted from the article] |
