This research aims to analyze the effect audit tenure, switch audit and
Audit opinion towards audit delay. The sample data used in this research is
property and real estate companies listed in Indonesian Stock Exchange during
2013-2016. Sampling technique used in this study is purposive sampling method
and obtained 144 observation samples from 48 property and real estate
companies from 2013-2016. This study used multiple linier regression analysis
method.
The results showed that audit tenure is no effect on the audit delay. The
result also showed that switching audit is have positive affect on the audit delay
and opinion audit is have negative affect on the audit delay.