This study examines the effect of audit delay, audit committee, and firm size on firm value, with audit quality as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. This quantitative study uses secondary data obtained from annual reports and financial statements. Using purposive sampling, 81 firm-year observations were selected and analyzed through multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that audit delay has a negative and significant effect on firm value, while the audit committee and firm size have no significant effect. Audit quality weakens the negative effect of audit delay on firm value but does not moderate the relationship between audit committee and firm size on firm value. These findings provide implications for improving reporting timeliness and maintaining audit quality.