<![CDATA[This study aims to examine the effect of firm size, firm age, and audit fee on audit delay in manufacturing companies within the consumer goods industry subsector listed on the Indonesia Stock Exchange during the 2022–2024 period. The research problem is based on the phenomenon that audit delay still frequently occurs in recent years and has even shown an increasing trend over time. This condition is a significant concern, as delays in the submission of financial statements may disrupt transparency and reduce investor confidence. This study employs a quantitative approach, with the sample selected using purposive sampling based on predetermined criteria. The sample consists of 26 companies, with a total of 78 observations from the consumer goods industry subsector. The data used in this study are secondary data in the form of annual financial statements and annual reports. The data were analyzed using panel data regression analysis supported by statistical techniques processed with EViews 13 software. The stages of data analysis include classical assumption tests and model selection, where the best model selected is the Random Effect Model (REM). Previous studies have shown mixed results. The findings of this study indicate that firm size has a positive effect on audit delay, while firm age and audit fee have a negative effect on audit delay. These three variables reflect the complexity of internal and external factors influencing audit delay. This study is expected to provide a theoretical contribution by enriching insights into audit delay in manufacturing companies.]]>
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