Faktor-Faktor yang Memengaruhi Audit Delay pada Perusahaan Industri Energi dan Industri Baja yang Terdaftar di Bursa Efek Indonesia (2020-2024)

Audit delay has become a concern in accounting and auditing studies because it is related to the timeliness of financial statement submission and the quality of information for stakeholders. However, research specifically examining the influence of company age, company size, auditor opinion, and the size of Public Accounting Firms (KAP) on audit delay in energy industry and steel industry companies remains limited. This study aims to analyze the influence of company age, company size, auditor op...