This study aims to determine the effect of firm size, profitability, and auditor switching on audit delay. The sample of this study amounted to 180 consisting of manufacturing companies in the non-primary consumer goods sector which were listed on the IDX for three consecutive years from 2018 - 2020. The method used in this study was multiple linear regression analysis. The results show that firm size has a negative effect on audit delay, profitability has a positive effect on audit delay and auditor switching does not have a positive effect on audit delay.
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