ABSTRACTrnrnThis study aims to determine the effect of solvency, company size, rnand audit committee on audit delay in manufacturing companies listed on the rnIndonesia Stock Exchange (IDX) in the 2018-2020 period. The sampling rntechnique was purposive sampling method so that a sample of 12 companies rnand 26 samples were obtained. Analyzed using SPSS 25. Simultaneous rnanalysis says that the four independent or independent variables, namely rnsolvency, firm size, and audit committee have a simultaneous influence on rnaudit delay. Partial analysis says that the complexity of the company's rnoperations, company size, and the audit committee have an influence on audit rndelay.rnrnKeywords: Solvency, Company Size, Audit Committee and Audit Delay