| This study aimed to examine the effect caused by the size of the company, audit complexity, solvency, profitability, the reputation of the accounting firm, and auditor opinion on audit delay. In this study the size of company proxy of total assets. The audit complexity is proxied by total inventory plus total account receivable, divided by total assets. Solvency is proxied by deviding total liability by total assets. Profitability is proxied by the return of assets. Reputation of the accounting firm is classified in two, namely Big Four Accounting Firm and Non Big Four Accounting Firm. Classified as unqualified opinion and the other than unqualified opinion. Audit delay is calculated from measuring how many days between the closing date of the fiscal year until the signing the audit report. The population of this study consisted of 256 companies listed in Indonesia Stock Exchange during 2011-2014 were elected directly and then processed using SPSS 22.00. The result showed an adjusted R-square of 5,3% from the six variables used in the study. Profitability proven to negatively significantinfluence audit delay. Whereas the variable firm size, audit complexity, solvency, reputation of the accounting firm, and the audit opinion proven to be no significant efeect on audit delay. |