The Effect of Company Size, Profitability, Solvency, and Auditor Reputation on Audit Report Lag

This study aims to determine and analyze the effect of company size, profitability, solvency, and auditor reputation on audit report lag in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative study using a population of food and beverage companies on the Indonesia Stock Exchange from 2018 to 2021. Sampling in this study using purposive sampling method so that it requires sampling criteria and obtained a sample of 17 companies. The data analysis method used is multiple linear regression analysis. Data obtained from the annual financial statements of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that company size, profitability, solvency, and auditor reputation together have an effect on audit report lag, partially profitability has a significant effect on audit report lag. Meanwhile, company size, solvency, and auditor reputation have no significant effect on audit report lag. Keywords— Company S