Pengaruh Solvabilitas, Ukuran Perusahaan, Profitabilitas, Laba Rugi, Dan Umur Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Bank Umum Syariah (BUS) Periode 2010-2017)

This research aims to analyze the influence of the effect of solvency, firm size, profitability, profit and loss, and company age on audit report lag. The population of this research is the Islamic Commercial Bank (BUS) for the period 2010-2017. The number of samples is 12 Islamic Commercial Banks (BUS) using the convenience sampling method. Analysis of the data used is multiple linear regression. Research results indicate that the variable size of the company and the age of the company had an effect on audit report lag, while the solvability variable, profitability, and profit and loss did not affect the audit report lag. Keywords : solvency, company size, profitability, profit and loss, company age, audit report lag