research aim to analyze whether company zise, reputation of the publick accountant firm, gender audit committee and audit opinion affect the audit delay. Data that used in this research in property and real estate companies listed in indonesian stock exchange in 2014-2017. Sampling in this study using purposive sampling methode and obtained 78 samples from 26 property and real estate companies from 2014-2017. Research method in this research is multiple linear regression analysis method. The result showed that only company size and reputation of the publick accountant firm have an affect on audit delay. While, gender audit committee and audit opinion not affect on udit delay.