FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2016-2020

Based on the announcement released by the Indonesia Stock Exchange, from 2017 to 2021, there were at least 175 companies that experienced delays in submitting their audited financial reports to the capital market. This is in the spotlight considering the importance of an audited financial report for many parties. This study aims to determine the effect of firm size, profitability, solvability and auditor switching on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative method and the type of data used is secondary data. Data collection techniques use content analysis, namely by analyzing the contents of a document, in this case an audited financial report. The population in this study are all companies listed on the Indonesia Stock Exchange for the 2016-2020 period and the sample is manufacturing sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis technique used in this study is multiple linear regression analysis with SPSS statistical tools. The results of this study indicate that company size and solvability partially have a negative effect on audit report lag in manufacturing companies for the 2016-2020 period. Then solvability and auditor switching partially have no effect on audit report lag in manufacturing companies for the 2016-2020 period