<![CDATA[This study aims to examine and analyze the effects of audit effort and audit tenure on audit delay, with firm size serving as a moderator. The independent variables used are audit effort and audit tenure, with firm size as the moderating variable. The dependent variable is audit delay. The population for this study consists of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2024. The data source used in this study is secondary data in the form of published annual reports. The sample was collected using purposive sampling based on several predetermined criteria. The sample consisted of 68 companies over a 5-year period. The research method employed panel data regression, with data analysis conducted using Eviews version 12. The results of this study indicate, in part, that audit tenure has a significant effect on audit delay, whereas audit effort does not have a significant effect on audit delay. Based on the results of the Moderated Regression Analysis test, firm size does not moderate the effect of audit effort on audit delay, nor does firm size moderate the effect of audit tenure on audit delay. Keywords: Audit delay, audit effort, audit tenure, firm size]]>
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