The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic

Audit delay is the length or time span of completion audit which measured from closing date financial year to issuance report. This study aims examine factors that affect include Internal Control System, firm size, leverage and operating profit. The population this are consumer cyclicals sector listed on IDX for 2019-2020 period. sampling technique used in purposive method type data was secondary data. selected sample 78 companies 156 samples through specified criteria. Statistical analysis using multiple linear regression. results research show System profit have a negative effect delay. While size no