https://journal.almadani.ac.id/index.php/joinfinity <p><strong>ISSN 3110-164X</strong></p> <p>Journal of Innovation, Finance, Management, and Accounting—Journal of Infinity is a peer-reviewed journal published twice a year (January and July) by Sekolah Tinggi Ilmu Ekonomi Al-Madani. The journal is intended as a publication medium for research results for students and lecturers. The focus of this journal's discussion is in the fields of financial accounting, management accounting, Sharia finance, taxation, auditing, accounting information systems, environmental and social accounting, public sector accounting, behavioral accounting, marketing management, financial management, human resource management, and operational management.</p> Sekolah Tinggi Ilmu Ekonomi Al-Madani en-US Journal of Innovation, Finance, Management, and Accounting 3110-164X https://journal.almadani.ac.id/index.php/joinfinity/article/view/46 <p><em>This study aims to examine the effect of International Financial Reporting Standards (IFRS) implementation, company size, public accounting firm (KAP) size, profitability, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. The study uses a quantitative approach and secondary data from audited annual financial statements. Samples were selected using purposive sampling. Sixty companies met the sampling criteria, yielding 180 firm-year observations; after removing 35 outliers, 145 observations were analyzed using multiple linear regression with SPSS 21. The results show that IFRS implementation, KAP size, and solvency do not affect audit delay. Company size has a significant positive coefficient, while profitability has a significant negative coefficient on audit delay. The regression model is statistically feasible (F = 3.230; p = 0.009), with an adjusted R² of 0.072. These findings indicate that company characteristics, particularly size and profitability, are associated with the timeliness of audited financial reporting</em>.</p> Windi Amelia Ermina Sari Endri Juniyanto Copyright (c) 2026 Journal of Innovation, Finance, Management, and Accounting 2026-08-29 2026-08-29 2 2 1 10 10.65894/joinfinity.v2i2.46