Penelitian ini bertujuan untuk menguji pengaruh Financial distress dan kompleksitas klien terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018–2023. Financial distress diukur menggunakan Altman Z-Score, sedangkan kompleksitas klien diukur menggunakan metode Gut et al., (2017). Data sekunder diperoleh dari laporan tahunan perusahaan, dengan sampel sebanyak 204 observasi yang dipilih melalui metode purposive sampling dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Financial distress tidak memiliki pengaruh signifikan terhadap audit delay, yang mengindikasikan perusahaan dalam kondisi sulit finansial tetap memprioritaskan penyelesaian audit tepat waktu untuk menjaga reputasi. Sementara itu, kompleksitas klien berpengaruh positif signifikan terhadap audit delay karena struktur organisasi yang kompleks menambah beban kerja auditor dalam proses verifikasi laporan keuangan. Temuan ini menekankan pentingnya perencanaan audit yang efektif dan penguatan pengendalian internal perusahaan guna meminimalkan risiko keterlambatan audit./This study aims to examine the effect of Financial distress and client complexity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2023. Financial distress is measured using the Altman Z-Score, while client complexity is measured using the method developed by Gut et al,. (2017). Secondary data were obtained from the companies' annual reports, with a sample of 204 observations selected through the purposive sampling method and analyzed using multiple linear regression. The results show that Financial distress does not have a significant effect on audit delay, indicating that companies in financially distressed conditions still prioritize timely audit completion to maintain their reputation. Meanwhile, client complexity has a significant positive effect on audit delay because complex organizational structures increase auditors' workload in verifying financial statements. These findings emphasize the importance of effective audit planning and strengthening internal controls within companies to minimize the risk of audit delays.