Faktor-Faktor Yang Mempengaruhi Lamanya Waktu Penyelesaian Audit (Audit Report Lag) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

This study aims to analyze the effect of profitability, solvability, liqidity, corporate size, and auditor switching to audit report lag. The population of this study is basic real estate and property companies classification listed on the Indonesia Stock Exchange (IDX) for2015-2017. The sample is taken by purposive sampling method and obtained 195 companies as samples, then contains 6 data reductions containing outliers. The data received was processed 189 data. Data is tested using multiple liniear regression analysis. The results show that the profitability, solvability, liquidity, and audit switching did not affect to audit report lag, meanwhile the corporate size has effects to audit report lag