Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Reputasi Auditor Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

This study aims to determine the effect of profitability, solvability, liquidity, size of the company, and the reputation of the auditor to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange for period 2013-2016. The samples used as many asa 221 companies with purposive sampling technique. The analysis technique used is multiple linier regression analysis. The result showed that solvability and size of the company affect audit report lag, meanwhile profitability, likuidity and the reputation of the auditor not affect the audit report lag. Keywords: profitability, solvency, liquidity, size of the firm, the reputation of the auditor, audit report la