This research aims to determine the effect of company size, solvency, size of public accountant firm, adoption of IFRS, and loss on the audit delay of property dan real estate companies listed in the Indonesian Stock Exchange period 2012-2017. Type of this research is quantitative research and data used is secondary data. The population if this research is all property dan real estate companies that listed in the Indonesian Stock Exchange period 2012-2017. The sampling technique by using purposive sampling. Based on pre-defined criteria, obtained a sample of 125 observations. The result of this research showed that size of public accountant firm has positive effect and significant influence to audit delay and adoption IFRS has positive effect and significant influence to audit delay, but company size, solvency, and loss does not has influence to audit delay.