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This study aims to Company Size, Audit Quality and IFRS implementation on Financial Reporting Delay in manufacturing companies listed on the IDX during the 2018-2021 period. The study took samples of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2021. The sampling technique used in this study is the documentation technique, which is a data collection technique by studying and using the issuer's financial statements. The companies sampled in this study were taken from the Indonesia Stock Exchange library or through the official IDX website (www.idx.co.id). The results showed that company size and audit quality have a positive and significant influence on the timeliness of financial reporting. However, the application of IFRS has no significant effect on the timeliness of financial reporting because the value in the IFRS application data is constant or the same [ABSTRACT FROM AUTHOR]

The research objective is to determine the effect of Earnings Management, Company Size, Leverage and Profitability on Audit Risk and Audit Report Lag. LQ-45 Companies Registered on the Indonesia Stock Exchange are the study population, the period used is from 2018 to 2022. The sampling technique uses a purposive sampling method, namely by setting certain criteria. The data used is 135. The analysis technique uses PLS analysis. The results found that earnings management and profitability have a positive and significant relationship to the company's Audit Report Lag LQ-45. Leverage has a negative and significant relationship to the company's Audit Report Lag LQ-45. Audit risk is able to significantly and positively mediate earnings management on Audit Report Lag. Public accounting firms weaken the audit risk of Audit Report Lag. As for suggestions for further research, it is better to use other objects so that results can be generalized regarding Audit Report Lag and audit risk and adding other variables such as type of company, company age. [ABSTRACT FROM AUTHOR]