PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY

This study is a quantitative that aims to examine the effect of firm size, financial distress, auditor switching and COVID-19 pandemic on audit delay. uses data from statements food beverages companies listed Indonesia Stock Exchange (IDX) in 2018-2020. The sample this amounted 22 during analytical technique used multiple linear regression analysis using SPSS version 24 application program. results indicate 1) company size has negative significant delay; 2) distress no 3) 4) delay there difference before after pandemic.