<![CDATA[This study aims to examine the effect of audit effort, audit fee, and audit committee on audit delay in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Audit delay is one of the indicators of the timeliness of financial reporting that may affect the quality of information provided to investors and other stakeholders. This research employs a quantitative approach. The sample consists of 140 observations from 28 companies selected using a purposive sampling method based on specified criteria. The data used are secondary data in the form of audited annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis techniques include descriptive statistics and panel data regression analysis using EViews 12 software. The results indicate that audit effort has no effect on audit delay, audit fee has no effect on audit delay, while the audit committee has a significant effect on audit delay. Furthermore, audit effort, audit fee, and audit committee simultaneously have a significant effect on audit delay. These findings indicate that the role of the audit committee as part of the corporate governance mechanism plays an important contribution in improving the timeliness of financial reporting. Therefore, strengthening the function of the audit committee can be considered by company management and regulators to improve the quality of corporate governance and the timeliness of financial statement submission.]]>
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