<![CDATA[Penelitian ini bertujuan menguji dan menganalisis pengaruh Audit Delay, Reputasi KAP, dan Financial Distress terhadap Kualitas Audit. Urgensi penelitian didasarkan pada masih pentingnya kualitas audit sebagai mekanisme pengawasan dalam mengurangi asimetri informasi, sementara hasil penelitian terdahulu mengenai pengaruh Audit Delay dan Financial Distress terhadap Kualitas Audit masih menunjukkan ketidakkonsistenan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan sektor Consumer Non-Cyclicals subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Sampel ditentukan dengan purposive sampling dan menghasilkan 333 observasi firm-year dari 78 perusahaan. Analisis dilakukan menggunakan regresi linear berganda dengan IBM SPSS versi 25. Kebaruan penelitian terletak pada pengujian secara simultan Audit Delay, Reputasi KAP, dan Financial Distress pada subsektor Food & Beverage dengan periode pengamatan 2020–2024 serta penggunaan akrual diskresioner dengan pendekatan Modified Jones sebagai proksi Kualitas Audit. Hasil penelitian menunjukkan bahwa Audit Delay tidak berpengaruh signifikan terhadap Kualitas Audit, Reputasi KAP berpengaruh positif dan signifikan terhadap Kualitas Audit, sedangkan Financial Distress tidak berpengaruh signifikan terhadap Kualitas Audit. Secara empiris, penelitian ini memberikan bukti bahwa reputasi KAP menjadi faktor yang lebih konsisten berkaitan dengan Kualitas Audit dibandingkan ketepatan waktu penyelesaian audit dan kondisi kesulitan keuangan dalam konteks sampel penelitian.This study aims to examine and analyze the effects of Audit Delay, KAP Reputation, and Financial Distress on Audit Quality. The urgency of this study arises from the importance of audit quality as a monitoring mechanism to reduce information asymmetry, while prior studies have reported inconsistent findings regarding the effects of Audit Delay and Financial Distress on Audit Quality. This study employs a quantitative approach using secondary data from annual reports of Consumer Non-Cyclicals sector companies, particularly the Food & Beverage subsector, listed on the Indonesia Stock Exchange for 2020–2024. The sample was selected using purposive sampling, resulting in 333 firm-year observations from 78 companies. Multiple linear regression was conducted using IBM SPSS version 25. The novelty of this study lies in simultaneously examining Audit Delay, KAP Reputation, and Financial Distress in the Food & Beverage subsector over the 2020–2024 period and using discretionary accruals based on the Modified Jones approach as a proxy for Audit Quality. The results show that Audit Delay has no significant effect on Audit Quality, KAP Reputation has a positive and significant effect on Audit Quality, and Financial Distress has no significant effect on Audit Quality. Empirically, the findings indicate that KAP Reputation is more consistently associated with Audit Quality than audit completion timeliness and financial condition in the context of the research sample. ]]>
