The purpose of this research is know: 1) Audit committe have a negative influence on Audit delay, 2) Public accounting firm reputation have negative influence on Audit delay, 3) Internal control system have a negative influence on Audit delay, 4) Audit quality have a negative influence on Audit delay, 5) earning management have a positive influence on Audit delay, 6) Tax aggressiveness have a positif effect on Audit delay. This research was conducted on the annual financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) using 43 companies from 2013-2017 as samples. The sampling uses the purpose sampling method. Data analysis uses descriptive statistical test, classic assumption test that consist of normality test, autcorrelation test, multicollinearity test, heteroscedasticity test, and hypothesis testing that using multiple linear regression. Result of research: 1) audit committee have no influence on audit delay, 2) public accounting firm reputation have no influence on audit delay, 3) internal control system have positive influence on audit delay, 4) audit quality have no influence on audit delay, 5) earning management have no effect on audit delay, 6) tax aggressiveness has no influence on audit delay.