This research aims to determine the influence of company size, profitability, solvency, and company age on audit delay. Audit delay refers to the length of time taken by auditors to complete an audit report, measured from the audit report date to the financial statement date. The independent variables in this study are company age, profitability, solvency, and company age. The sample selection technique used in this research is purposive sampling. The sample consists of 26 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX), with a total of 104 research data.
The results of this study indicate data obtained from statistical calculations using SPSS software version 26. The findings of this research reveal that the first hypothesis regarding the company size variable has no significant influence on audit delay. The second hypothesis shows that profitability significantly influences audit delay. The third hypothesis indicates that the solvency variable significantly influences audit delay. The fourth hypothesis demonstrates that the company age variable significantly influences audit delay. Simultaneously, the variables of company size, profitability, solvency, and company age collectively influence audit delay.