<![CDATA[Audit delay remains a problem on the Indonesia Stock Exchange, including in the consumer non-cyclicals sector, and the factors influencing it show inconsistent research results, thus further testing with a moderating role is needed. This study aims to examine the effect of leverage, profitability, and audit committee on audit delay as well as the moderating role of audit quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This research employs a quantitative approach using secondary data from annual reports. The sample was selected using purposive sampling with the criteria of companies that were consecutively listed, generated profits, and had complete data. The initial population comprised 132 companies, after which the selection process yielded 36 companies with 180 initial observations. Prior to analysis, outlier detection was performed using the casewise diagnostic method, removing observations with standardized residual (ZRESID) values greater than 3 or less than -3. This process resulted in 10 excluded observations, leaving 170 observations for analysis. Data analysis was conducted using panel data regression with the Random Effect Model after the Chow test, Hausman test, and Lagrange Multiplier test. The results show that leverage has a significant positive effect on audit delay, while profitability, audit committee, and audit quality have a significant negative effect. Audit quality moderates the effect of leverage and audit committee on audit delay in the hypothesized direction, but moderates profitability in the opposite direction (weakening), indicating that high-quality auditors tend to remain independent and are not influenced by the company's profit performance. Keywords: Agency Theory; Audit Committee; Audit Delay; Audit Quality; Consumer Non-Cyclicals; Leverage; Profitability; Signaling Theory]]>
