<![CDATA[Purpose: This study aims to examine the effect of firm size, profitability, and liquidity on audit delay, with audit opinion as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Research Methodology: This study uses a quantitative approach with secondary data from 27 banking companies selected through purposive sampling. The research was conducted on IDX-listed firms in Indonesia. Data were analyzed using panel data regression with EViews version 13. Model selection was performed using Chow, Hausman, and Lagrange Multiplier tests, followed by classical assumption tests and multiple regression analysis. Results: The results indicate that firm size and profitability have a negative and significant effect on audit delay, while liquidity has no significant effect. Audit opinion moderates the relationship between firm size and profitability on audit delay, but does not moderate the effect of liquidity. Conclusions: Larger and more profitable firms tend to experience shorter audit delays, and audit opinion strengthens this relationship, except for liquidity. Limitations: This study is limited to banking companies and the 2020–2023 period, with limited explanatory variables. Contributions: This study provides empirical evidence on the moderating role of audit opinion and contributes to accounting and auditing research, particularly in understanding factors affecting audit timeliness for investors, regulators, and academics]]>
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