Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

This study aims to determine the factors that affect the latest Audit Report on Companies Listed on Indonesia Stock Exchange Period 2014-2016. The nature used in this research is quantitative approach. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014 to 2016. The number of samples set by 255 companies. This research uses purposive sampling method. Data analysis techniques that are multiple linear regression. The results of this study indicate that the influence of Solvency, Structure and Measurement Company significantly influence the Audit Report Lag, while Profitability and Profit Loss does not affect the Audit Report Lag