Pengaruh ukuran perusahaan, profitabilitas, Opini Audit, Dan Ukuran Kantor Akuntan Publik terhadap Audit Report Lag (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016)

This study aims to analyze the effect of Company Size (SIZE), Profitability (ROA), Audit Opinion (OP), and KAP Size (UKAP) on Report Lag Audit (Empirical Study on Property and Real Estate Companies Registered on the Stock Exchange in 2014-2016 ) To test the effect of profitability on audit delay. To test the effect of audit opinion on audit delay. To test the effect of KAP size on audit delay. The sample in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2016 period. In this study the sampling technique used a purposive sampling method. The data analysis method used is descriptive statistics, classic assumption tests and multiple linear regression. Based on the results known, SIZE variables have a significant effect on audit delay in 2014-016 property & real estate companies. Variable ROA has a significant effect on audit delay in property & real estate companies in 2014- 2016. Variables Audit opinion does not have a significant effect on audit delay in property & real estate companies in 2014-2016. The UKAP variable has a significant effect on audit delay in 2014-016 property & real estate companies