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

This study aims to examine the effect of Firm Size, Profitability, Solvency, KAP Size and Audit Opinion on Audit Report Lag. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The method used in sampling is using purposive sampling. The sample in this study amounted to 89 companies. The data analysis technique used is multiple linear regression analysis. The limitations of this study are the limited observation period in 2017-2019, this study only focuses on manufacturing industries listed on the BEI, the independent variables of the study are limited. Further research is recommended to increase the observation period, further research is recommended to add research samples, further research is recommended to add independent variables that affect audit report lag. The result of the research shows that Firm Size and Profitability have an effect on Audit Report Lag, while Solvency, KAP Size and Audit Opinion have no effect on Audit Report Lag