ANALYSIS OF FINANCIAL AND NON-FINANCIAL FACTORS INFLUENCING AUDIT DELAY (META-ANALYSIS REVIEW)

This study aims to integrate the influence of profitability, solvency, company size, audit opinion, audit tenure, and company age on audit delay. The method applied in this study is quantitative with a metaanalysis study approach, which includes 72 articles as samples taken from sources listed in Publish or Perish and Google Scholar in the research period from 2020 to 2024. Researchers choose samples with the hope of making a significant contribution, through a non-probability sampling method, namely purposive sampling. The results of the study indicate that the variables of profitability, solvency, company size, audit opinion, audit tenure, and company age have a significant effect on audit delay.