<![CDATA[This study aims to examine the influence of audit fees and profitability on audit delay in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Audit delay is defined as the period between the date of the financial statements and the date of the independent auditor’s report, which indicates the timeliness of financial reporting. The independent variables in this study consist of audit fees and profitability , measured using Return on Assets (ROA), while the dependent variable is audit delay.This research applies a quantitative method using a causal associative approach. The data utilized are secondary data obtained from annual reports and audited financial statements prepared by independent auditors. The data analysis method employed is multiple linear regression, processed using SPSS software. The sample comprises 12 observations from banking companies during the study period.The findings indicate that audit fees have a positive and significant impact on audit delay, meaning that higher audit fees are associatedd with longer audit completion time. Conversely, profitability (ROA) shows a negative and significant effect on audit delay, suggesting that higher profitability leads to shorter audit completion time. Simultaneously, audit fees and profitability have a significant influence on audit delay. This study suggests that corporate economic factors, such as audit complexity and financial performance, affect the timeliness of audit completion. Therefore, entities are expected to strengthen internal control systems and improve the transparency of financial reporting to accelerate the audit process.]]>
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