The purpose of this study was to analyze the effect of KAP rotation, KAP size, company size and auditor opinion on audit delay. The population in this study were all mining companies that went public on the Indonesia Stock Exchange in 2015-2019. The sampling method used was purposive sampling using 14 samples with several criteria that had been required, then descriptive statistics, autocorrelation test, classical assumption test, and multiple linear regression analysis were performed. The results of regression analysis show KAP Rotation and KAP Size have no positive effect on Audit Delay. Meanwhile, the variables of Company Size and Auditor Opinion have a positive effect on Audit Delay. ith