<![CDATA[This research aims to test and obtain empirical evidence regarding the influence of KAP Reputation, Audit Opinion and Financial Distress on Audit Delay with the object of coal sub-sector mining companies listed on the BEI in 2019-2023. This type of research uses quantitative, sampling techniques using purposive sampling techniques. The population used in this research was 26 companies with a selected sample of 21 companies with a total sample of 105 data. The analysis technique used in this research is multiple linear regression, assisted by using the E-views version 10 application. The research results are simultaneously Fcount > Ftable (6.535588 > 2.69), with a significant value of 0.000439 < 0.05, which means that KAP reputation, audit opinion and financial distress together influence audit delay. The partial research results show a t-count value of 3.402240 > t-table value of 1.98373, so it can be said that KAP reputation has an influence on audit delay. The partial research results show that the t-count value is 1.581269 < t-table value 1.98373, so it can be said that audit opinion has no effect on audit delay. The partial research results show that the calculated t value is 0.945913 <1.98373 t table value so it can be said that financial distress has no effect on audit delay.]]>
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