Audit Delay is the period of completion of the annual financial statement audit, which is from the date the company closes until the date stated on the independent auditor's report. The length of the audit delay affects the value of audited financial statements. Because the delay in submitting audited financial statements indicates a bad signal from the company for interested parties. Audit delay results in reduced quality of information contained in financial statements that affect the level of uncertainty of decisions based on published information. The phenomenon related to audit delay is about the indiscipline of several companies that go public in publishing each audited financial report. In Indonesia cases raised in the year 2001 found a case of fraudulent financial statements of PT Kimia Farma Tbk where there were misstatements in the financial statements which resulted in overstatement of net income for the year ended 31 December 2001. One of the factor is the timeliness in submitting the financial statement.This study aims to determine the effect of company age, liquidity, and leverage on audit delay. This study was conducted on 35 consumers goods companies that listed on the Indonesia Stock Exchange during the period 2015 to 2017 by using secondary data collection methods. This research is quantitative research. The analytical technique used is multiple linear analysis. This study is using SPSS version 21. The result shows that company age has negative and significant effect on audit delay. Liquidity has negative and significant effect on audit delay. And the last, leverage has no significant effect on audit delay.