<![CDATA[The research aimed to analyze factors that influenced audit delay in consumer goods industry companies listed in Indonesia Stock Exchange from 2011 to 2013. The size of public Accounting Frim (PAF), Auditor opinion and profitability were independent variable and audit delay dependent variable. The research used secondary data and samples were chosen as a method. Fifty four companies selected in Indonesia Stock Exchange and then reported their financial condition between 2011 and 2013 were chosen as samples of the research. The research used descriptive analysis, classical assumption test, and multiple aggression analysis. The research findings showed that the size of PAF and Profitability did not have effect on audit delay, where as auditor opinion was not used in hypothetical analysis and multiple aggression analysis because all financial report had same result in the best. Keywords: audit delay, size of Public Accounting Firm, the auditor"™s opinion, and profitability.]]>
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