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This research aims to examine the importance of the influence of profitability, leverage, audit opinion, and company size on audit report lag. The sampling technique used in this research is non-probability sampling with a purposive sampling method. This research uses panel data regression analysis method with a significance level at 5%. The program used in analyzing the data uses e-views 10. The results show that profitability and audit opinion have a negative effect on audit report lag, while leverage and company size have no effect on audit report lag
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