ABSTRAK
ABSTRAK
This research aims to determine: (1) The effect of profitability on audit report lag,
(2) the effect of solvency on audit report lag, (3) The effect of office size public
accountants on audit report lag on LQ45 companies listed on the Indonesia Stock
Exchange in 2016-2018. This type of research used in this research is associative
research. The population in this study was 61 companies. The sampling technique
in this study was purposive sampling. The sample used in this study was 84
samples. The data analysis technique used in this study is the classical
assumption test and multiple linear regression analysis. Based on the results of
the partial test, it shows that the profitability and solvency variables have no
effect on the audit report lag, office size public accountants have a negative effect
on audit delay.
Keywords: Profitability, Solvency, Complexity Of The Company's Operation and
Audit Report Lag.