This research aims to determine: 1) to eximine the difference of Audit Delay before and after implementation of IFRS fase II, 2) Banking positively effect the audit delay after implementation of IFRS, 3) Complexity of Operations of the Company positively effect the Audit Delay after implementation of IFRS, 4) Concentrated Ownership Structure negatively effect the Audit Delay after implementation of IFRS, 5) Audit Commitee efectiveness negatively effect the Audit Delay after implementation of IFRS, 6) Audit Tenure negatively effect the Audit Delay the Audit Delay after implementation of IFRS.. Research was conducted on the annual report of companies listed on the Bursa Efek Indonesia (BEI) using 30 companies from years 2010-2015 as the sample. The sampling uses purposive sampling method. Analysis data using descriptive statistics test, classic assumption test consists of normality test, autocorrelation, multicollinearity test, heteroskeidastisitas test and hypothesis testing using paired sample t-test and multiple linear regression. Results of the study: 1) There is no difference of Audit Delay before and after implementation of IFRS fase II, 2) Banking does not positively effect the audit delay after implementation of IFRS, 3) Complexity of Operations of the Company does not positively effect the Audit Delay after implementation of IFRS, 4) Concentrated Ownership Structure has negative effect on the Audit Delay after implementation of IFRS, 5) Audit Committee efectiveness does not negatively effect the Audit Delay after implementation of IFRS, 6) Audit Tenure does not negatively effect the Audit Delay after implementation of IFRS