FAKTOR AUDIT DELAY PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA.

Timeliness of audit report adjustment is one the auditor's professional criteria. The longer delay, auditor will complete his work. purpose effectiveness this study to determine effect company size, profitability and opinion on delay in food beverage companies listed Indonesia Stock Exchange for 2019-2021 period. sampling technique used purposive method, as many 9 three years 27 samples using multiple linear regression data analysis method. From research, it can be concluded that hypothesis testing with T test results firm size have no while has an delay. Many studies delays shown mixed results. For further researchers should also able develop a research model, period addition other variables.