This study aims to determine: (1) The effect of company size on audit delay in property and real estate companies listed on the IDX for the period 2016-2018. (2) The Effect of Profitability on Audit Delay in Property and Real estate companies listed on the IDX for the 2016-2018 period. (3) Effect of Audit Tenure on Audit Delay in Property and Real estate companies listed on the IDX for the …