| Audit delay is the length of the completion of the audit which is measured from the date of closing of the fiscal year the company until the signing of the audit report by an independent auditor. The purpose of this research is to analyze factors that affect audit delay. The examined factors of this research are company size, auditor’s opinion, profitability, size of the public accounting firms, solvency, and profit or loss. This research used 132 data samples of manufacturing companies which listed in Indonesia Stock Exchange with the observations period during 2012 to 2014. The manufacturing company is a company engaged in the chemical industry sector, the various sectors of industry, consumer goods and industry sectors. Methods of analysis of this research using multiple linear regression analysis. The result of this reasearch indicate that company size and profit or loss are affect to the audit delay, meanwhile the auditor’s opinion, profitability, size of the public accounting firms, and solvency do not affect the audit delay. |