This study aims to find out 1) Effect of total assets (ASSETS), Debt to Equity Ratio (DER), Profit or loss from operations (PROFI1), the category of Public Accounting Firm (KAP), and the audit opinion (OPINION) to audit delay simultaneously and 2) Effect of total assets (ASSETS), Debt Equity Ratio (DER), Profit or loss from operations (PROFIT), the category of Public Accounting Firm (KAP), and …