Factors affecting Audit Report Lag with Public Accounting Firms as Moderating Variables in Banking Companies on Indonesia Stock Exchange 2015-2020

The study analyzes the factors influencing audit report lag with public accounting firms as moderating variables. population used is a banking company listed on Indonesia Stock Exchange from 2015-2020. method was Purposive Sampling Method and obtained by 20 companies. data panel consisting of cross-section time series assisted E-views 9 statistics program. panel's region analysis results showed that Fix Effect Model right model for estimating regression equations tested. Independent Board Commissioners Internal Audit partially had no significant effect lag. In contrast, committee's variables company's size were affected significantly. simultaneous independent board commissioners, committee, internal audit, significantly influence variable Moderation Public Accounting Firm weakened Commissioners, Committee Report Lag, while strengthened Corporate Size Lag.