The purpose this research is effect of tax avoidance, profitability, institutional ownership, and auditor’s reputation on audit delay. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2020 period. The sampling method uses purposive sampling in order to obtain as many as 11 samples of research companies over 7 years. The type of data used is secondary data obtained from the Indonesian Stock Exchange and the website of each company. The data analysis technique used is multiple linear regression. The results showed that the tax avoidance, institutional ownership and auditor’s reputation did not affect the audit delay. While the Profitability variables have a negative effect on audit delay.