Pengaruh Kualitas Audit, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2022-2024

Timeliness in presenting financial statements plays a crucial role in maintaining the usefulness of information for stakeholders. However, audit delays are often triggered by the high complexity of transactions and operational structures in the banking sector. This study investigates the phenomenon of audit delays among banks listed on the IDX in 2022–2024, while also testing its relationship with audit quality, profitability, solvency, and company size.A quantitative approach is executed in the study by utilizing secondary data sourced from corporate annual reports. Through purposive sampling technique, 120 observations were obtained from 40 entities that were sampled over a three-year monitoring period. Data analysis was implemented using SPSS, which includes classical assumption testing instruments and multiple linear regression analysis.The study's findings prove that the duration of audit delays can be significantly reduced by factors such as audit quality, profitability (measured through Return on Assets/ROA), and company size. On the other hand, audit delay shows a correlation with the level of solvency assessed using the Debt-to-Equity Ratio (DER). Statistically, the overall combination of independent variables has a significant impact on audit delay (R² = 49.1%). To enhance the understanding of the factors determining audit delay, it is recommended that future study add additional variables, such as auditor reputation or operational complexity.