<![CDATA[The timely submission of audited financial statements is a crucial aspect of maintaining transparency, accountability, and investor confidence in a company. This study aims to analyze the impact of financial performance on audit delay among pharmaceutical companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, analyzing 11 companies within the pharmaceutical sub-sector. Data processing was conducted using SPSS version 23. The results indicate that profitability has a significant negative effect on audit delay; this is evidenced by a calculated t-value of -5.865 against a t-table value of 2.03 (where |t-calc| > t-table, i.e., 5.865 > 2.03) and a significance level of 0.000 < 0.05, leading to the acceptance of H1. Leverage has a significant positive effect on audit delay, evidenced by a calculated t-value of 2.473 against a t-table value of 2.03 (t-calc > t-table, i.e., 2.473 > 2.03) and a significance level of 0.016 < 0.05, resulting in the acceptance of H2. Audit opinion does not have a significant effect on audit delay, evidenced by a calculated t-value of 1.099 against a t-table value of 2.03 (t-calc < t-table, i.e., 1.099 < 2.03) and a significance level of 0.275 > 0.05, resulting in the acceptance of H3. Profitability, leverage and audit opinion collectively have a significant effect on audit delay, evidenced by a calculated F-value of 14.787 against an F-table value of 2.92 (at a 0.05 significance level); the SPSS results show F-calc (14.787) > F-table (2.92) with a significance level of 0.000 < 0.05. Thus, it is concluded that H4 is accepted.]]>
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