The purpose of this research is to analyze the factors that affect audit delay of financial reports to the all companies listed on the Indonesia Stock Exchange. Audit delay is the lenghth of time delay submitted of financial statements are measured from the last time fiscal year of financial statements until the completion of financial statements audited by an independent auditor.
This study aims to find empirical evidence about the impact of size, solvency, profability, labarugi, liquidity, audit firm size, auditor opinion.on the all companies listed on Indonesia Stock Exhange in 2013. Sampling method using purposive sampling and obtain 59 companies for 2013. Data processing is performed using multiple linear regression analysis, It begins with classic assumption test
The results of this study indicate that : (1) size significantly of audit delay. (2) solvency does not significantly affect of audit dealay, (3) profitability does not significantly affect of audit delay, (4) profit and loss company significantly of audit delay. (5) liquidity does not significantly affect of audit delay, (6) audit firm size does not significantly affect of audit selay, (7) auditor opinion significantly affect of audit delay.

Keywords : audit delay, size, profitability, solvency, profit and loss company
, liquidity, audit firm size, auditor opinion.