The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage.  This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023.  With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies.  The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis.  The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.

Pangan Jajanan Anak Sekolah (PJAS) is one of the foods consumed by people in Indonesia, especially by children and adolescents. This food is very vulnerable to contamination by microorganisms that can damage and can be toxic to the human body when consumed. Microbes can contaminate food through water, dust, air, soil, processing equipment (during the production or preparation process) as well as secretions from the intestines of humans and animals. The method used is literature review by collecting, evaluating, and synthesizing existing studies in the scientific literature. In this case using a search engine such as google scholar. The years obtained from articles from 2018 to 2024 are relevant to the topic of this research. The topic used is the identification of Escherichia coli bacteria in meatball meat samples as school snack food (PJAS), this method is used to gain an in-depth understanding of Escherichia coli bacteria in meatball meat samples as school snacks. According to the World Health Organization (WHO), an estimated 600 million people globally (nearly 1 in 10 people) fall ill including diarrhea, kidney and liver failure, brain and nerve disorders, reactive arthritis and cancer from food-borne diseases, with 420,000 deaths reported in 2010. Food-borne illnesses arise from the consumption of contaminated food, which can be.