Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan High Profile Di Indonesia Tahun 2014-2017

Financial statements become a means of presenting accounting information for users of information such as management, shareholders, government, creditors and others. Therefore, financial statements are an important medium in the process of economic decision making. This study aims to analyze the factors that affect audit report lag in high profile companies in Indonesia. The number of samples taken as many as 36 companies from 144 companies registered during the period 2014-2017. The data analysis method performed is multiple linear regression. Based on the results of the study it can be concluded that there is no profitability influence (ROA) on audit report lag. No Solvency Influence (DTA) on audit report lag No ROE influence on audit report lag. NPM affects audit report lag. Liquidity is affected by audit report lag