<![CDATA[Abstrak Audit delay merupakan rentang waktu tanggal tutup buku laporan keuangan tahunan sampai tanggal terbitnya laporan auditor independen. Ketepatan waktu penyampaian laporan keuangan audit merupakan hal yang sangat penting khususnya bagi perusahaan yang menggunakan pasar modal sebagai salah satu sumber pendaaan agar keputusan-keputusan ekonomi dapat segera diambil dan untuk menghindari hilangnya relevansi informasi di dalamnya. Penelitian ini bertujuan untuk mengetahui keterkaitan rasio aktivitas, kompleksitas operasi perusahaan, leverage, dan audit tenure dengan audit delay pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020, baik secara simultan maupun parsial. Sampel penelitian terdiri dari 90 data observasi industri makanan dan minuman dengan teknik pengambilan sampel yaitu purposive sampling. Data dianalisis menggunakan analisis statistic deskriptif dan regresi data panel dengan bantuan software excel & eviews 10. Hasil penelitian menunjukkan bahwa rasio aktivitas, kompleksitas operasi perusahaan, leverage, dan audit tenure secara simultan berpengaruh terhadap audit delay. Secara parsial, variabel leverage dan audit tenure berpengaruh negatif terhadap audit delay. Sedangkan variabel rasio aktivitas dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay. Kata Kunci: Rasio Aktivitas; Kompleksitas Operasi Perusahaan; Leverage; Audit Tenure, Audit Delay; Rasio Perputaran Aset. Abstract Audit delay is the time span of the closing date of the annual financial report until the date of the independent auditor's report. Timeliness of submission of audited financial statements is very important, especially for companies that use the capital market as a source of funding so that economic decisions can be taken immediately and to avoid loss of relevance of information in it. This study aims to determine the relationship between activity ratios, complexity of company operations, leverage, and audit tenure with audit delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, either simultaneously or partially. The research sample consisted of 90 food and beverage industry observation data with the sampling technique of purposive sampling. The data were analyzed using descriptive statistical analysis and panel data regression with the help of excel & eviews 10 software. The results showed that the activity ratio, company operating complexity, leverage, and audit tenure simultaneously affected audit delay. Partially, leverage and audit tenure variables have a negative effect on audit delay. Meanwhile, the activity ratio variable and the complexity of the company's operations have no effect on audit delay. Keywords: Activity Ratio; Complexity of Company Operations; Leverage; Tenure Audit, Audit Delay; Total Asset Turnover Ratio.]]>
