Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

This study aims to examine the effect of reputation public accounting firm and delay in independent auditor's report on timeliness submitting financial statements. research is a sample study, which includes 225 companies from 510 manufacturing sector during 2017-2019 observation year. The was selected by simple random sampling technique, size determined slovin formula. analytical method used logistic regression. results found that firms had an increasing reports, especially affiliated with Big 4. also affects submission, auditor who not late report.