The aim of this study is to test the Effect of Profitability, Solvability, Firm Size, and Public Accountant Size (KAP) toward Audit Delay. The data used was the secondary data of annual financial statement on manufacturing companies of food and beverage sector listed in Indonesia Stock Exchanged (BEI) in 2010-2014. The population used in this research was manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2010-2014. The sampling method was purposive sampling method with 68 samples. The method of analyzing the data was multiple linear regression.
The findings showed that profitability did not have any negative effect on audit delay, solvability did not have any positive effect on audit delay, firm size did not have any negative effect on audit delay, and Public Accountant Firm have any negative effect on audit delay.