Determinants of audit delay in food and beverages of Indonesian companies

This research, conducted with the aim of determining the influence of profitability, audit opinion, audit reputation, and audit tenure on audit delay, examined food and beverage companies listed on the IDX (Indonesian Stock Exchange) from 2018 to 2021. The study population consisted of these companies. A purposive sampling method was employed to select a sample of 100 companies based on specified criteria. The data was then analyzed using multiple regression analysis. The results of the research show that auditor reputation has a negative effect on audit delay. Profitability, audit opinion, and audit tenure, however, do not have a significant effect. In other words, companies with a better auditor reputation experience shorter audit delays. This, in turn, allows users of financial reports, especially investors, to obtain information about the company more quickly.