T This study aims to analyze the audit committee moderates the effect of audittenure, information technology utilization and audit delay on the quality of financial statements. The sample of this study consisted of 279 samples from the consumer non cylicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023, which were selected using purposive sampling method. The data used is secondary data sourced from the company’s annual report. This study uses panel data analysis and the analysis method used is quantitative data analysis method with EViews 12 software.The results showed that audit delay has a negative and significant effect on the quality of financial statements, audit tenure and utilization of information technology have no effect on the quality of financial statements. The audit committee as a moderating variable weakens the negative effect of audit delay on the quality of financial statements, but the audit committee does not moderate the effect of information technology utilization on the quality of financial statements, besides that the audit committee has a significant positive interaction with the negative effect of audit tenure on the quality of financial statements. This research is expected to contribute to the development of more effective corporate governance to improve the quality of financial statements, especially in the non-cyclical consume sector in Indonesia.