<![CDATA[Purpose: This study aims to examine the effect of audit committee, audit quality, and audit tenure on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period.Methodology/approach: This study quantitative methods, utilizing secondary data from audited annual reports. Sample selection was conducted using a purposive sampling technique, resulting 430 companies as sample, with panel data regression as the primary testing instrument.Findings: The results of the study indicate that the audit committee and audit quality do not have significant impact on audit delays. Meanwhile, audit tenure has a negative and significant effect on audit delay. Simultaneously, audit committee, audit quality, and audit tenure affect audit delay.Practical and Theorical Contribution/Originality: This study contributes to agency theory by showing that auditor-client relationship plays an important role in reducing audit delay. Practically, companies need to improve audit coordination and document readiness to accelerate the audit process.Research Limitation: This study is limited by the availability and completeness of publicly accessible annual reports and audited financial statements. In addition, the use of secondary data limits the ability to directly observe internal audit coordination, management responsiveness, auditor workload, and actual audit process complexity.]]>
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