This research aims to determine the effect of profitability, solvency, public ownership structure and KAP reputation on audit delay The sample in this researc were manufacturing companies listed on the Stock Exchange in 2015-2017, with a total sample of 222 companies for 3 years. The data source in this study is secondary data. The technique to collect th sample is using purposive sampling method. The analytical tool in this research is SPSS version 15. The results of the research indicate that the profitability and reputation of KAP negatively affects on audit audit delay, while solvency, and the structure of public ownership do not affect audit delay.