The purpose of this research is to analyze the influence of company size, profitability, Leverage, and opinion Audit on the Audit Delay on mining Listed on the Indonesia Stock Exchange period 2014 -2018. And to analyze whether Audit quality can moderate company size, profitability, Leverage, and opinion Audit on the Audit Delay on the mining listed on the Indonesia Stock Exchange period 2014 -2018. The method used is a quantitative method. The population in this study is all companies included in the mining sector listed on the Indonesia Stock exchange for five years, 2014 -2018. Determination of the number of samples carried out using purposive sampling technique with non probability sampling technique so that the samples used in this study as much as 91 companies. The data collection techniques in this research are done in several ways, namely with documentation and library studies. The Data obtained was subsequently analyzed with a double linear regression analysis model using SPSS program support version 20.00. However, before the multiple regression analyses were first carried out analysis of the descriptive statistical regression and test of classical assumptions. The results showed that profitability, Leverage and Audit opinions have significant effect on Audit Delay. Meanwhile, company size has no effect on Audit Delay. Also for quality auditing is able to moderate company size, profitability, and Leverage on Audit Delay. Audit quality does not moderate the influence of Audit opinions on Audit Delay.