The researchers studied why some mining companies listed on the Indonesian Stock Exchange had delays in getting their financial reports audited between 2012-2016. They looked at how factors like profitability, debt levels, complexity of operations, and the reputation of auditing firms influenced these delays. By analyzing data from 30 mining companies, they found that factors like high debt levels and using certain big auditing firms were linked to longer audit delays. On the other hand, higher profitability was linked to quicker audits. The complexity of a company's operations didn't seem to have a clear impact on audit delays. The researchers suggest that companies should focus on making profits, managing debt levels, choosing reputable auditors, and ensuring they have well-trained staff to avoid delays in submitting financial reports.