ABSTRACT

The timeliness of companys annual financial report submission is an

important factor that affects the usability of information contained in the financial
reports used by the stakeholder in making decision. The length of audit completion
time or the duration of the closing date until the date of the auditors report is
called as the audit report lag. This research aims to determine the effect of
company size, profitability and solvency either simultaneously or partially on the
audit report lag of the companies included in the index of LQ 45 years 2011 2014.
There are 22 companies categorized in the index of LQ 45 for 4 years
continuously in the years 2011 2014 as the population in this research. The
samples taken by purposive sampling counted 11 companies for 4 years, so the
samples represented are 44. Before analyzing the data, firstly it will be conducted
an analysis prerequisite test dealing with normality test, heterokedasitisity test,
multolinearity test, and autocorrelation test. The data analysis method used is
multiple regressions.
The result shows the companies that categorized in the index of LQ 45 years
2011- 2014, the size of company has an effect on the audit report lag, while
profitability and solvency have no effects on the audit report lag partially. The size
of companies, profitability, and solvency affect the audit report lag simultaneously.

Keywords: the size of company, profitability, solvency, audit report lag