PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019)

This study aimed to determine the effect of: (1) Profitability as measured by ROA ratio on audit report lag, (2) Solvability as measured by DAR ratio on audit report lag, (3) Liquidity as measured by CR ratio on audit report lag, (4) Company size as measured by total assets on audit report lag. The type of data used in this study is secondary data in the form of company annual report. Population of this research are property and real estate companies in Indonesia Stock Exchange during the period of 2017 – 2019. The sample selection used purposive sampling method with the total samples are 78 samples. This study used multiple regression analysis with SPSS 26. The result of this study show that profitability and company size has a significant positive effect on the audit report lag. While the solvability and liquidity variable have no significant effect on audit delay.