Pengaruh Profitabilitas, Ukuran Perusahaan, Reputasi Kap dan Tingkat Leverage Terhadap Audit Report Lag Pada Perusahaan Real Estate dan Properti

The purpose of this study to determine the effect of Profitability, Company Size, Reputation of Public Accountant Firm and Leverage Againts Audit report lag. Population in this study used a property and real estate companies listed on the Indonesia Stock Exchange 2011-2015. This study used purposive sampling methods to select the sample with certain criteria, so that the sample obtained in this study were 50 property and real estate companies. The issued in 2011-2015 that reported complete and published of financial statements. Data analysis methode used in this research is descriptive analysis, classical assumption analysis, and multiple linear regression analysis to test hypothesis using SPSS 21 for Windows. The result shows that the Profitability, Company Size and Leverage have influence simultaneously to Audit report lag. On the other hand Reputation of Public Accountant Firm have no influence to Audit report lag Key word : Audit report lag, Profitability, Company Size, Reputation of Public Accounting Firm, and Leverag