Audit opinion of KAP Reputation and Company age on Audit Delay

: The formulation of the problem in this research identified how were the influence of audit opinion, KAP reputation, and company age, on audit delay. The purpose of this research was to determine the effect of audit opinion, KAP reputation, and company age on audit delay. The type of research used is associative. The data used is secondary data. The sample this resear ch was from the annual report of real estate and property companies in 2017-2019 as many as 105. The data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program for Special Science (SPPS). The results show that the effect of audit opinion, KAP reputation, and company age, together have an effect on audit delay. Partially, the audit opinion has no effect on audit delay.