Purpose: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders. Methodology/approach: Non-financial firms listed on the Indonesia Stock Exchange in 2020 constitute the population of this study. Out of 58 company we are going to take 30 company which will be in the Consumer Goods Industry. Secondary data were utilized for this study. Which were examined using descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R2 and t test, Normality test, Multicollinearity Test, and Heteroscedasticity Test. Results/findings: Based on the results of the analysis that has been carried out, it can be concluded that the variables shareholders (X1) and management (X2) have no effect on audit delay. Limitations: The limitations of this research are (1) this study only uses a number of research samples from Consumer Goods Industry listed on the IDX in 2020) .(2) limited time in conducting research. Contribution: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders. Novelty: So for future researchers it is hoped that they can conduct research by adding contingent asset variables or other factors that can influence the determination of audit delay. In addition, adding samples in a wider scope of sectors so that they can be generalized to all companies.