Analisis Faktor-Faktor Terkait Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

The purpose of this research is to analyze the factors that affect audit report lag to the manufacturing companies listed on the Indonesia Stock Exchange the period 2017-2019. The examined factors of this research are profitability, leverage, complexity of operations of the company, size company, and reputation KAP as the independent variables, while audit report lag as the dependent variables. The type of data used is quantitative, in the form of financial reports and independent auditors' reports. The sampling method used purposive sampling with a sample size of 86 companies for the three years of observation (2017-2019), in order to obtain 258 units of analysis. Data analysis using multiple linear regression. The result of the study shows that size company effect on audit report lag, while profitability, leverage, complexity of operations of the company and reputation KAP does not effect