PENGARUH AUDIT TENURE, KUALITAS AUDIT, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Studi Empiris Perusahaan yang Terdaftar Di Bursa Efek Indonesia Tahun 2020)

This research to determine the effect of audit tenure, audit quality, profitability, liquidity, and leverage on audit report lag. This research is an associative descriptive study using secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange in 2020. The determination of the sample in this study uses a non-probability sampling technique with a purposive sampling method. The research sample obtained was 38 companies. The data analysis method used descriptive statistical tests, classical assumption tests and multiple linear regression analysis. The results of this study indicate that audit tenure and profitability have no effect on audit report lag, while audit quality, liquidity, and leverage have an effect on audit report lag