<![CDATA[Energy-sector issuers operate in a business environment marked by volatile commodity prices, complex assets, and strict reporting deadlines. This research investigates whether profitability, company scale, and the reputation of the appointed public accounting firm explain differences in audit completion time among energy companies listed on the Indonesia Stock Exchange for 2022–2024. The study applies a quantitative explanatory design using audited financial statements and annual reports. Purposive selection generated 216 firm-year observations arranged as an unbalanced panel. Hypotheses were tested through a fixed-effects regression after model-selection procedures, while heteroskedasticity was addressed with robust standard errors. The estimation indicates that profitability is associated with a longer audit period, suggesting that unusual or substantial earnings may increase assessed audit risk and require additional verification. Company scale is not statistically related to audit delay because the reporting resources of large firms appear to be offset by transaction and consolidation complexity. In contrast, engagement of a Big Four-affiliated auditor is associated with a shorter audit period. The evidence highlights the importance of transaction documentation, pre-audit readiness, and auditor capacity in improving the timeliness of audited reporting.]]>
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