This study aims to analyze the factors influencing audit delay in 111a1111facturi11g companies within the energy sub-sector listed on the Indonesia Stock Exchange (JDX) during the period of 2021-2023. Audit delay, which refers to the length of timerequired by auditors to complete theaudit report, can significantly impact transparency and investor confidence. This research examines the effects of company size, profitability, and solvency on audit delay using a quantitative approach and secondary data from the companies' annual reports.
The research method employed is quantitative, with a sample size of 36 company data. The sampling technique used is purposive sampling, which involves selecting a sample from the population based on predetermined criteria. The analysis method applied is multiple linear regression, which has been tested using classical assumption tests.
The results from the 36 samples indicate that: Company Size has a positive and significant effect on audit delay, Profitability has a negative and significant effect on audit delay, and Solvency has a positive and significant effect on audit delay. Together, Company Size. Profitability, and Solvency have a significant impact on Audit Delay.
Keywords: Audit Delay, Company Size, Profitability, Solvency.