The Effect of Company Size, Profitability, Solvency and Audit Opinion on Audit Delay

This study aims to prove the factors that affect audit delay. The tested in this are company size, profitability, solvency and opinion. uses quantitative methods secondary data types. Secondary collection is carried out on food beverage companies listed Indonesia Stock Exchange 2017-2021 which accessed through www.idx.co.id form of an Annual Report. Obtained a sample 80 Food & Beverage using purposive sampling method. statistical method used multiple linear regression at significance level 5% with test instrument SPSS version 25 computer program. results indicate profitability have significant negative effect delay, firm size opinion no delay simultaneously