<![CDATA[This study aims to determine and analyze the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2016. The research data were taken from www.idx.co.id. The population in this was 144 manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016. The sample selection technique used purposive sampling technique. Total samples obtained in this study were 69 companies. The data testing method used a multiple linear regression analysis. The results showed that simultaneously profitability (ROA), solvency (DAR) and company size had a significant effect on Audit Delay. Partially the solvency and the company size have a significant effect on audit delay, but profitability (ROA) does not affect audit delay. Adjusted R Square value is 0.072 which means 7.2% audit delay can be explained by the independent variables in this study.]]>
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