Analisis Pengaruh Audit Tenure, Kompleksitas Operasi Perusahaan, dan Good Corporate Governance Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

This study aims to analyze the effect of audit tenure, the complexity of company operations, and good corporate governance on audit report lag. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2015 to 2018. The sampling method used was purposive sampling method and the number of samples taken was 188 companies. Data analysis used multiple linier regression analysis. The results showed that the audit committee size variables affect on audit report lag, while audit tenure variables, the complexity of company operations, and the number of audit committee meetings does not affect audit report lag