This research aimed to examine the effects of the profit / loss of the company, the level of profitability, the reputation of KAP and the type of industry toward audit delay. The research sampling method was purposive sampling in criteria of conventional banking company and real estate listed in Indonesia Stock Exchange from 2010 until 2013 and the companies which had complete data for profit / loss company, profitability, reputation KAP, type industry and audit delay. By using this method, the obtained 86 companies which will be used as samples in this study. The analysis method was double linear regression in 0,05 significance level.
The research result showed that the profit / loss company doesn’t effect toward audit delay, with a significance value of 0.213. The results of this research also indicate the level of profitability has effect negative toward audit delay, with a significance value of 0.001. The reputation of KAP has effect negative toward audit delay, with a significance value of 0.001. Type industry has effect negative toward audit delay, with a significance value of 0.000.