Sasih Nur Rahmani, Analysis of the Effect of Liquidity, Solvency, Profitability, Firm Size, and Audit Fee on Audit Delay, Thesis in State Polytechnic of Semarang Accounting Department, under the guidance of Theresia Tyas Listyani, S.E., M.Si. and Drs. Pandiya, M.Pd., August 2020, 92 pages. This research is based on the problem of increasing Audit Delay in manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This study aims to analyze the effect of Liquidity, Solvency, Profitability, Firm Size, and Audit Fee on Audit Delay of Manufacturing Sector Companies Listed on the IDX for the 2015-2019 Period. The population in this study are manufacturing sector companies listed on the IDX for the 2015-2019 period. The sampling technique used is the purposive sampling. The data analysis technique used is multiple linear regression analysis with the help of the Eviews 9 program. The results of the analysis show that liquidity has an effect on audit delay, solvency has no effect on audit delay, profitability has an effect on audit delay, firm size has an effect on audit delay, and audit fee has an effect on audit delay.