This study aims to examine the effect of the company's internal and external factors on audit
delay. Internal factors include profitability, financial debt, audit effort, and the size of the
board of commissioners, while external factors include audit opinion. The data used is the
publication of the financial statements of companies listed on the Indonesia Stock Exchange
(IDX) from manufacturing companies in the consumer goods industry sector from 2016 to
2020. The sampling technique used is purposive sampling and obtained 27 companies for 5 …