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AUDIT DELAY IN COAL MINING FIRMS: THE ROLE OF PROFITABILITY, AUDIT OPINION, AND AUDITOR REPUTATION

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2025) · pp. 21–35

DOI
10.26487/akrual.v18i1.33932
ISSN
2829-0615, 1979-1712
Published
2025-01-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to analyze the effect of profitability, Audit Opinion and KAP Reputation on disclosure Audit Delays in coal sector mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is based on research methods, this research is ex-post facto research. ex-post research which is also known as causal comparative research is a systematic empirical investigation, while data collection is carried out by means of documentation on coal sector mining company documents listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of this study indicate that: (1) Based on the results of partial testing, profitability, audit opinion and KAP reputation each have a significant effect on audit delay. (2) profitability, audit opinion and KAP reputation simultaneously have a significant effect on audit delay.

Keywords

Collaboration network of the authors

28 authors · 56 co-authorship links · 1 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Hasanuddin University
  • Universitas Muhammadiyah Parepare
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
ABDUL RAHMANUniversitas Halu Oleo2
Amiruddin AmiruddinAffiliation unknown2
Andi Alifya AriyandiniAffiliation unknown1
Resky AwaliahAffiliation unknown1
Ratna Ayu DamayantiAffiliation unknown1
Conny SantosaAffiliation unknown1
Yuliana TahirAffiliation unknown1
Darwis SaidAffiliation unknown1
Maudy JunywantiAffiliation unknown1
Nurfadillah NurfadillahAffiliation unknown1
Cassyano NatafusadhaAffiliation unknown1
Syamsuddin SyamsuddinAffiliation unknown1
Muhammad Andika KhaerulAffiliation unknown1
Muh. Rafiq HaririAffiliation unknown1
AfdalAffiliation unknown1
Afdal MadeinAffiliation unknown1
Aqzha Maulana IlyasAffiliation unknown1
Bakhtiar MustariAffiliation unknown1
Muh SobarsyahAffiliation unknown1
Nosakros AryaHasanuddin University1
Muh. AkbarUniversitas Muhammadiyah Parepare1
M. Rusydi AlwiAffiliation unknown1
Fuad Husain AkbarAffiliation unknown1
Asma Amne AmbarwatiAffiliation unknown1
Sudirman KarnayAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">AUDIT DELAY IN COAL MINING FIRMS: THE ROLE OF PROFITABILITY, AUDIT OPINION, AND AUDITOR REPUTATION</dc:title>
	<dc:creator xml:lang="en">Makkasau, Muhammad Bachtiar Makkasau</dc:creator>
	<dc:creator xml:lang="en">Usman, Asri</dc:creator>
	<dc:creator xml:lang="en">Rasyid, Syarifuddin</dc:creator>
	<dc:subject xml:lang="en">Profitability</dc:subject>
	<dc:subject xml:lang="en">Audit Opinion</dc:subject>
	<dc:subject xml:lang="en">Auditor Reputation</dc:subject>
	<dc:subject xml:lang="en">Audit Delay</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze the effect of profitability, Audit Opinion and KAP Reputation on disclosure Audit Delays in coal sector mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is based on research methods, this research is ex-post facto research. ex-post research which is also known as causal comparative research is a systematic empirical investigation, while data collection is carried out by means of documentation on coal sector mining company documents listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of this study indicate that: (1) Based on the results of partial testing, profitability, audit opinion and KAP reputation each have a significant effect on audit delay. (2) profitability, audit opinion and KAP reputation simultaneously have a significant effect on audit delay. </dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2025-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/33932</dc:identifier>
	<dc:identifier>10.26487/akrual.v18i1.33932</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 18 NOMOR 1 JANUARI 2025; 21-35</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/33932/13764</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>