PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN OPINI AUDITOR TERHADAP AUDIT DELAY

This study aims to examine and analyze the significance of variables that influence audit delay in LQ-45 stock companies listed on Indonesia Stock Exchange. used scientific methods, population this were 52 IDX. The year range is 3 years, namely 2020-2022. sampling technique was purposive a sample 25 obtained. descriptive statistical tests, convergent validity discriminant composite reliability Crobsh's Alpha R-Square Fit Model Results, Multicollinearity Multiple linear regression analysis hypothesis testing with SMART PLS-4 as processing application. research data. results showed variable profitability firm size had significant positive effect. While Solvency Auditor Opinion has no negative effect, Public Accounting Firm (KAP) ability profitability, solvency, company size, public accounting auditor opinion, explaining 12% indicated by adjusted R square 0.120 while remaining 88% explained other outside model.