Pengaruh Ukuran Perusahaan, Leverage, Komite Audit, Internal Auditor Dan Ukuran KAP Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019).

Audit report lag is the time span of audit completion which is measured from the closing date of the financial statements to the date of issuance of the audited financial statements. The purpose of this study is to analyze the effect of firm size, leverage, audit committee, internal auditor, and KAP size on audit report lag. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period are the population used in this study. In this study, purposive sampling method was used to take research samples and obtained 61 companies as samples. Hypothesis testing in this study used multiple linear regression analysis, coefficient of determination, f test and t test. The results of the study prove that the leverage and KAP size variables have no effect on audit report lag. While the variables of firm size, audit committee, and internal auditors have an influence on audit report lag