ANALYSIS OF INFLUENCING FACTORS AFFECTING AUDIT REPORT LAG

The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered affect audit report lag. These factors include investment opportunities, profitability, company size, committee and auditor opinion. populations this manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. sampling method used was purposive sampling, using criteria for determining sample so 314 were obtained three years of observation (2017 - 2019). data analysis is multiple linear regression method. results indicate size committee, opinion have a significant negative effect In contrast, opportunity insignificant influence research provides an overview good control positive information be can advance submission audited reports policy-making authorities.