This study aims to determine the effect of Profitability, Solvabilitas, Firm Size and Reputation of KAP on Audit Delay. The sample used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The number of samples obtained is 61 companies that have been determined using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The test results show that the profitability, solvency and reputation of KAP have an effect on audit delay, while the firm size variable has no effect on audit delay.

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.