<![CDATA[This study aims to examine the impact of financial distress on audit delay pre-COVID-19 period and firm size, profitability and reputation of audit firms as control variables. The population used in this study are manufacturing companies in the Indonesia Stock Exchange 2018-2020 with a total sample of 189 samples. Sampling is based on a purposive sampling method with certain criteria. Panel data regression analysis is used in the study. The results showed that Audit delay increased in the pre-COVID-19 period than in Post COVID-19 period. The Finacial distress has a significant positive effect on audit delay in the pre-COVID-19 period. Meanwhile, all control variables such as type of audit firms, profitability and reputation of audit firms have negative effects on audit delay pre-COVID-19 period.]]>
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