This study investigates factors affecting audit delay in Indonesian banking non-sharia companies, examining audit quality, financial distress, solvency (capital adequacy ratio), and audit complexity. Analyzed 40 banking companies listed on the Indonesia Stock Exchange from 2019–2023, providing 200 observations through purposive sampling. Panel data regression with Fixed Effect Model was employed based on Chow and Hausman test results, and use stata 17. Analysis reveals that only audit complexity significantly influences audit delay, contradicting expectations that complex audits require more time. Interestingly, higher audit complexity correlates with shorter audit delays, suggesting that complex audits receive better resource allocation or are handled by more experienced auditors. Meanwhile, audit quality, financial distress, and capital adequacy ratio show no significant effects on audit timing. The model explains 19.05% of audit delay variation, indicating other unmeasured factors play important roles. These results challenge conventional wisdom about audit complexity and timing relationships in emerging markets. The findings suggest that audit firms may prioritize complex engagements with better planning and resource allocation, while simpler audits receive less attention. This has practical implications for banking regulators seeking to improve financial reporting timeliness and audit firms managing engagement schedules. The study contributes to audit literature by providing emerging market evidence and highlighting the need for better understanding of audit delay determinants. Overall, the study provides new findings on determinants of audit delay in the banking system of Indonesia and emphasizes the need for investigating other determinants—like governance instruments, workload for the auditor, or technology support—potentially influencing audit efficiency and timeliness in reporting in emerging economies.