PENGARUH REPUTASI KAP UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA INDEKS KOMPAS 100NIM.: 211 08040092Adil Indi PebrianauthorThis study aims to analyze and test the effects of the reputation of public a ccounting firms (KAP) KAP), audit committees, and internal audit on audit delay at Kompas 100 Index listed on the Indonesia Stock Exchange (IDX) for the period 2021 2025. The sample in this study consists of manufacturing companies that meet specific criteria. These criteria were determined using purposive sampling. The sample size consists of 100 observations . The data analysis technique used is panel data regression analysis using Eviews v.12. Data analysis shows that the reputation of the public accounting firm, company size, and internal audit do not have a significant effect on audit delay, whereas the aud it committee has a significant positive effect on audit delay. Keywords: Audit Delay , Reputation of Public Accounting Firm , Company Size , Audit Committee , Internal AuditAkuntansi Syari'ah2026-08-13UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis