AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY

Audit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report. This study aims to examine how Audit Opinion, Company Age, Public Accounting Firm’s Size, and Audit Committee can affect Audit Delay. Population This study uses audited company financial data, namely property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the time span between 2020 and 2023. The sample in this study was selected using purposive sampling technique, obtaining a total of 44 companies observed for 4 years, thus obtaining 174 sample data. The data obtained was analyzed using the logistic regression method and processed using SPSS version 25 software. The results of this study reveal that company age affects audit delay. Meanwhile, audit opinion, public accounting firm’s size and audit committee have no effect on audit delay.