This research was aimed to test whether or not profitability, audit opinion and size company statistically affected audit delay of companies listed on Indonesia stock exchange in 2011- 2013. The researcher used purposive sampling method on her research. The number of sampling was 30 companies and the data were financial statements taken from www.idx.co.id the analysis method was double regression analysis with the level (α) 0.05.
The research result showed that the model has matched and can be used for predicting profitability effect, audit opinion and size company toward audit delay with the score of significance was 0.000 less than 0.05. Based on statistical approach, profitability affected negatively toward audit delay with the significant score 0.002. Audit opinion affected negatively toward audit delay with the significant score 0.017. Size company affected negatively toward audit delay with its significant score 0.000.