<![CDATA[This study aims to analyze the influence of financial distress, operational complexity, and firm size on audit report lag, and to examine the role of profitability in moderating these relationships within energy sector companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach using secondary data—specifically annual reports and financial statements—from energy sector companies for the 2021–2023 period. A purposive sampling technique was used, resulting in a sample of 42 companies with a total of 126 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12. The results indicate that neither financial distress nor operational complexity has a significant effect on audit report lag. Conversely, firm size has a significant negative effect on audit report lag, suggesting that larger companies tend to experience shorter audit report delays. Profitability was found to moderate the relationship between financial distress and audit report lag, but it does not moderate the relationships involving operational complexity or firm size. These findings underscore the importance of considering firm size and profitability when understanding the timeliness of audit completion. Companies should strengthen their financial management and reporting readiness to facilitate the timely completion of audits. This research provides empirical evidence regarding the factors influencing audit report lag and the moderating role of profitability within the context of energy sector companies in Indonesia]]>
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