DETERMINAN AUDIT REPORT LAG (STUDI EMPIRIK PADA PERUSAHAAN LQ-45 TAHUN 2014-2018)

The company's financial performance for each period is always reported in the form of audited reports, especially companies listed on Indonesia Stock Exchange (IDX). In submission audit report, there a time difference between end fiscal year and date issuance which called report lag. factors that affect lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) Public Accounting Firm (KAP). This study aims to determine effect these (ARL). research method used this multiple linear regression analysis method, with sample LQ-45 IDX 2014-2018. results show simultaneously Size, ROA, FD KAP have an ARL, while Size partially affects ROA no ARL.