<![CDATA[This study aims to analyze the effect of audit Fees and audit Tenure on audit delay, with the reputation of Public Accounting Firms (KAP) as a moderating variable, in food and beverage subsector companies included in the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample consists of 12 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results show that audit Fees have a negative but insignificant effect on audit delay. Audit Tenure has a negative and significant effect on audit delay. The reputation of the Public Accounting Firm does not moderate the effect of audit Fees on audit delay, while it moderates the effect of audit Tenure on audit delay. These findings indicate that a longer auditor–client relationship may contribute to faster audit completion, while the amount of audit Fees is not a significant factor in determining audit delay. The reputation of the Public Accounting Firm plays a moderating role in the relationship between audit Tenure and audit delay.]]>
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