This study aims to determine the effect of profitability, solvency, firmโs age, audit committee, and audit tenure on audit delay. This study uses mining sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2017 as research subjects. The sample selection method in this study use saturated sampling or census. The number of samples from this study are 123 samples obtained from mining sector companies during the period 2013-2017. The data analysis technique in this study is multiple linear regression analysis. The results of this study are profitability, solvability, firmโs age, and audit committee affect on audit delay, while audit tenure does not affect on audit delay
