<![CDATA[The purpose of this study is to understand and analyze how profitability and solvency are affected by audit delay. The audit delay is the time period between the publication date for the year, namely December 31, and the date the audit opinion was expressed in the audit report. 2019–2021 Mining Research Population Business Listed on the Indonesia Stock Exchange. Non-probability sampling with purposive sampling is a sample collection method. The number of observations observed was 48 companies, with data from the Indonesia Stock Exchange for the 2019–2021 period 4 companies had inconsistent data, 10 companies experienced financial difficulties during this period, and 14 companies offered foreign exchange services that were not denominated in Rupiah (Rp). Currently there are 20 samples per 3 year period, bringing the total to 60 samples (number of samples). The data analysis methodology is known as multiple regression analysis. The results of the study show that the mining sector listed on the Indonesia Stock Exchange has a negative correlation with audit delay and solvency has a positive correlation with audit delay. Mining sector businesses will work to provide letters of credit to stakeholders as a basis for providing businesses with payments. Keywords : Profitability, Solvability, Delayed Audit]]>
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