{"id":"https://openalex.org/W7214530201","doi":"https://doi.org/10.55963/jraa.v13i1.1053","title":"The Influence of Accounting Profit, Audit Fee, Audit Opinion, Company Operational Complexity on Audit Delay","display_name":"The Influence of Accounting Profit, Audit Fee, Audit Opinion, Company Operational Complexity on Audit Delay","publication_year":2026,"publication_date":"2026-07-30","ids":{"openalex":"https://openalex.org/W7214530201","doi":"https://doi.org/10.55963/jraa.v13i1.1053"},"language":"en","primary_location":{"id":"doi:10.55963/jraa.v13i1.1053","doi":"https://doi.org/10.55963/jraa.v13i1.1053","is_oa":true,"landing_page_url":"https://doi.org/10.55963/jraa.v13i1.1053","pdf_url":"https://journals.stie-yai.ac.id/index.php/JRAA/article/download/1053/510","source":{"id":"https://openalex.org/S4394736005","display_name":"Jurnal Riset Akuntansi dan Auditing","issn_l":"2356-2870","issn":["2356-2870","2746-9956"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273920","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Y.A.I","host_organization_lineage":["https://openalex.org/I4405273920"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.stie-yai.ac.id/index.php/JRAA/article/download/1053/510","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5120167756","display_name":"Dewi Agustin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dewi Agustin","raw_affiliation_strings":["Universitas Muhammadiyah Lamongan, Lamongan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Lamongan, Lamongan, Indonesia","institution_ids":["https://openalex.org/I4405263095"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114684612","display_name":"Suryani Yuli Astuti","orcid":"https://orcid.org/0000-0001-6414-0449","observed_orcids":["https://orcid.org/0000-0001-6414-0449"]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Suryani Yuli Astuti","raw_affiliation_strings":["Universitas Muhammadiyah Lamongan, Lamongan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Lamongan, Lamongan, Indonesia","institution_ids":["https://openalex.org/I4405263095"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065267446","display_name":"Ira Megasyara","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ira Megasyara","raw_affiliation_strings":["Universitas Muhammadiyah Lamongan, Lamongan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Lamongan, Lamongan, Indonesia","institution_ids":["https://openalex.org/I4405263095"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5138572297","display_name":"Devi Febrianti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Devi Febrianti","raw_affiliation_strings":["Universitas Muhammadiyah Lamongan, Lamongan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Lamongan, Lamongan, Indonesia","institution_ids":["https://openalex.org/I4405263095"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405263095"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.5604655,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":"1","first_page":"59","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.042100001126527786,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.8840000033378601},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.781000018119812},{"id":"https://openalex.org/keywords/accounting-profit","display_name":"accounting profit","score":0.9789999723434448},{"id":"https://openalex.org/keywords/operational-complexity","display_name":"operational complexity","score":0.8610000014305115},{"id":"https://openalex.org/keywords/energy-companies","display_name":"energy companies","score":0.7170000076293945},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8679999709129333},{"id":"https://openalex.org/keywords/audit-report-timeliness","display_name":"audit report timeliness","score":0.3050000071525574}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7365000247955322},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7103999853134155},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6847000122070312},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.6427000164985657},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5631999969482422},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.48339998722076416},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.45089998841285706},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.426800012588501},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.42410001158714294},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4027000069618225},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.36640000343322754},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.3370000123977661},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.3052000105381012},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.2953999936580658},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.2849000096321106},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2750000059604645},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.2696000039577484},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.2685000002384186},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.263700008392334},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.26330000162124634},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.2549999952316284}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.55963/jraa.v13i1.1053","doi":"https://doi.org/10.55963/jraa.v13i1.1053","is_oa":true,"landing_page_url":"https://doi.org/10.55963/jraa.v13i1.1053","pdf_url":"https://journals.stie-yai.ac.id/index.php/JRAA/article/download/1053/510","source":{"id":"https://openalex.org/S4394736005","display_name":"Jurnal Riset Akuntansi dan Auditing","issn_l":"2356-2870","issn":["2356-2870","2746-9956"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273920","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Y.A.I","host_organization_lineage":["https://openalex.org/I4405273920"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Auditing","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.journals.stie-yai.ac.id:article/1053","doi":null,"is_oa":true,"landing_page_url":"https://journals.stie-yai.ac.id/index.php/index/article/view/1053","pdf_url":null,"source":{"id":"https://openalex.org/S4394736005","display_name":"Jurnal Riset Akuntansi dan Auditing","issn_l":"2356-2870","issn":["2356-2870","2746-9956"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273920","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Y.A.I","host_organization_lineage":["https://openalex.org/I4405273920"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55963/jraa.v13i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.55963/jraa.v13i1.1053","doi":"https://doi.org/10.55963/jraa.v13i1.1053","is_oa":true,"landing_page_url":"https://doi.org/10.55963/jraa.v13i1.1053","pdf_url":"https://journals.stie-yai.ac.id/index.php/JRAA/article/download/1053/510","source":{"id":"https://openalex.org/S4394736005","display_name":"Jurnal Riset Akuntansi dan Auditing","issn_l":"2356-2870","issn":["2356-2870","2746-9956"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273920","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Y.A.I","host_organization_lineage":["https://openalex.org/I4405273920"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7214530201.pdf","grobid_xml":"https://content.openalex.org/works/W7214530201.grobid-xml"},"referenced_works_count":42,"referenced_works":["https://openalex.org/W1895357391","https://openalex.org/W2036920076","https://openalex.org/W2115747715","https://openalex.org/W2315175093","https://openalex.org/W2319710002","https://openalex.org/W3139669131","https://openalex.org/W4200627334","https://openalex.org/W4290738713","https://openalex.org/W4290994870","https://openalex.org/W4308886200","https://openalex.org/W4311231794","https://openalex.org/W4312274125","https://openalex.org/W4319983614","https://openalex.org/W4321601328","https://openalex.org/W4322761909","https://openalex.org/W4381336252","https://openalex.org/W4386133872","https://openalex.org/W4388015032","https://openalex.org/W4390665649","https://openalex.org/W4391899072","https://openalex.org/W4392211158","https://openalex.org/W4392313899","https://openalex.org/W4392763137","https://openalex.org/W4393303238","https://openalex.org/W4396640900","https://openalex.org/W4399550054","https://openalex.org/W4400110591","https://openalex.org/W4400244995","https://openalex.org/W4400747122","https://openalex.org/W4409962391","https://openalex.org/W4413033005","https://openalex.org/W4413113952","https://openalex.org/W4413851688","https://openalex.org/W4415644744","https://openalex.org/W4416050828","https://openalex.org/W7215856548","https://openalex.org/W7215909637","https://openalex.org/W7216177335","https://openalex.org/W7216261939","https://openalex.org/W7216439631","https://openalex.org/W7221181774","https://openalex.org/W7222898169"],"related_works":["https://openalex.org/W7126139924","https://openalex.org/W4408080881","https://openalex.org/W2795422711","https://openalex.org/W7217899777","https://openalex.org/W4407796709","https://openalex.org/W7216439631","https://openalex.org/W3165140484","https://openalex.org/W4416776738","https://openalex.org/W6889922241","https://openalex.org/W3006999501"],"abstract_inverted_index":{"This":[0,49,161],"study":[1,50,124],"aims":[2],"to":[3,167],"analyze":[4],"the":[5,24,34,39,60,72,101,127,143,152,168,190],"influence":[6,97,117],"of":[7,46,62,122,129,154,170,194],"accounting":[8,110],"profit,":[9],"audit":[10,12,19,95,98,107,113,118,133,171,208,217,288,292,300,307,311,323,353],"fees,":[11],"opinions,":[13],"and":[14,29,112,146,151,174,186,192],"company":[15,102,182],"operational":[16,103],"complexity":[17,104],"on":[18,33,142],"delay":[20,134,172,218,324,354],"in":[21,23,59,76,126,188],"companies":[22,70],"energy":[25],"sector\u2019s":[26],"oil,":[27,144,224,331],"gas,":[28,145],"coal":[30,147,227,334],"subsectors":[31],"listed":[32],"Indonesia":[35,233],"Stock":[36],"Exchange":[37],"during":[38],"2021-2023":[40],"period.":[41],"The":[42,120],"research":[43,162],"population":[44],"consists":[45],"82":[47,240],"companies.":[48],"employs":[51],"a":[52,137,158,177],"quantitative":[53],"causal":[54],"approach":[55],"using":[56,83],"secondary":[57],"data":[58,249],"form":[61],"audited":[63],"annual":[64,252],"reports.":[65],"Using":[66],"purposive":[67,260],"sampling,":[68,261],"50":[69,263],"met":[71],"sampling":[73],"criteria,":[74],"resulting":[75],"150":[77,270],"observations.":[78],"Hypothesis":[79],"testing":[80],"was":[81],"conducted":[82],"logistic":[84,130],"regression":[85,131],"with":[86,132],"IBM":[87,280],"SPSS":[88,281],"version":[89],"25.":[90,283],"Research's":[91],"results":[92],"indicate":[93],"that":[94],"fees":[96],"delays,":[99,108],"while":[100],"significantly":[105],"affects":[106],"however,":[109],"profit":[111],"opinions":[114],"do":[115],"not":[116],"delays.":[119],"novelty":[121],"this":[123],"lies":[125],"use":[128],"measured":[135],"via":[136],"dummy":[138],"variable,":[139],"its":[140],"focus":[141],"subsector":[148],"period":[149],"2021-2023,":[150,336],"integration":[153],"four":[155],"variables":[156],"into":[157],"single":[159],"analysis.":[160],"provides":[163],"an":[164],"empirical":[165],"contribution":[166],"development":[169],"literature":[173],"serves":[175],"as":[176],"basis":[178],"for":[179],"consideration":[180],"by":[181],"management,":[183],"auditors,":[184],"regulators,":[185],"investors":[187],"enhancing":[189],"efficiency":[191],"promptness":[193],"financial":[195],"reporting":[196],"audits.":[197],"Abstrak":[198],"-":[199],"Penelitian":[200,242],"ini":[201,243,315,346],"bertujuan":[202],"untuk":[203],"menganalisis":[204],"pengaruh":[205],"laba":[206,303],"akuntansi,":[207],"fee,":[209],"opini":[210,306],"audit,":[211],"dan":[212,305,364,369],"kompleksitas":[213,294],"operasi":[214,295],"perusahaan":[215,220,264,296],"terhadap":[216,291,299,310],"pada":[219,317,329],"sektor":[221],"energi":[222],"subsektor":[223,330],"gas":[225,332],"&":[226,333],"yang":[228,254],"terdaftar":[229],"di":[230],"Bursa":[231],"Efek":[232],"periode":[234,335],"2021-2023.":[235],"Populasi":[236],"penelitian":[237,314],"terdiri":[238],"dari":[239],"perusahaan.":[241],"menggunakan":[244,258,275,279,325],"pendekatan":[245],"kuantitatif":[246],"kausalitas":[247],"dengan":[248,278,321],"sekunder":[250],"berupa":[251],"report":[253],"telah":[255],"diaudit.":[256],"Dengan":[257],"teknik":[259],"sebanyak":[262],"memenuhi":[265],"kriteria":[266],"sampel":[267],"sehingga":[268],"diperoleh":[269],"observasi.":[271],"Pengujian":[272],"hipotesis":[273],"dilakukan":[274],"regresi":[276,319],"logistik":[277,320],"versi":[282],"Hasil":[284],"riset":[285],"memperlihatkan":[286],"bahwa":[287],"fee":[289],"berpengaruh":[290,297,309],"delay,":[293,301],"signifikan":[298],"sedangkan":[302],"akuntansi":[304],"tidak":[308],"delay.":[312],"Keterbaharuan":[313],"terletak":[316],"penggunaan":[318],"pengukuran":[322],"variabel":[326,340],"dummy,":[327],"fokus":[328],"serta":[337,355],"mengintegrasikan":[338],"empat":[339],"ke":[341],"dalam":[342,366],"satu":[343],"pengujian.":[344],"Riset":[345],"memberikan":[347],"kontribusi":[348],"empiris":[349],"bagi":[350,359],"pengembangan":[351],"literatur":[352],"menjadi":[356],"bahan":[357],"pertimbangan":[358],"manajemen":[360],"perusahaan,":[361],"auditor,":[362],"regulator":[363],"investor":[365],"meningkatkan":[367],"efisiensi":[368],"ketepatan":[370],"waktu":[371],"pelaporan":[372],"keuangan":[373],"auditan.":[374]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-09-28T00:00:00"}
