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ABSTRACT : This research aims to analyze of the effect of The Size of Public Accountant Firm, Return on Assets and Debt to Assets Ratio On Audit Delay In Manufacturing Sector Companies Listed In Indonesia Stock Exchange In The Periods of 2016-2018 The research methodology used is quantitative method. The type of data used in this research is panel data and source of data derived from secondary data in the form of the annual financial statement obtained from Website of Indonesia Stock Exchange. Sampel on this study are 20 manufacturing sector companies that listed in Indonesia Stock Exchange with sampling technique using a purposive sampling method. The data analysis technique used is multiple linear regression. The results of this study Indicate that The Size of Public Accountant Firm partially has positive influence but not significant on Audit Delay with a value of tcount (1.695460) < ttable (2,00324), Return on Assets has negative influence and significant on Audit Delay with a value of tcount (-2.155900) > ttable (2,00324) and Debt to Assets Ratio has positive influence and significant on Audit Delay with a value of tcount (2.272603) > ttable (2,00324). Meanwhile, simultaniously The Size of Public Accountant Firm, Return on Assets and Debt to Assets Ratio has significant influence on Audit Delay with a value of Fcount (9.816156) > Ftable (2.77) and a value of R2 is 76,7 %. This means the variations of independent variables affect variations of the dependent variable by 76.7%, while the remaining of 23.3% is affected by other independent variables not entered in this regression model.