Abstract Received: 22-01-2022 This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, on audit delay with firm size as the moderating variable. The research method used is descriptive quantitative method. Analysis using WarpPLS 7.0 program. The construct in this research is formative. The analysis phase consists of analysis of the outer model, analysis of the inner model, test the significance of the direct effect and the significance of the moderating effect. namely the source of this research data is secondary, namely the financial statements that have been audited. The sample in this study were nonfinancial service companies listed on the Indonesia Stock Exchange based on purposive sampling in the 2015-2019 period. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the findings in the study, it shows that profitability has a negative and significant effect on audit delay. Leverage has a positive and significant effect on audit delay. Firm size can moderate the relationship between profitability and audit delay. Firm size can moderate the relationship between leverage and audit delay.