PENGARUH REPUTASI AUDITOR, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN ANGGOTA DEWAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2015-2017

The problem of this riset is almost every year there are companies which late in submitting financial report. So this study aims to examine the influence of the auditors reputation, auditors’ opinion, firm size, and independent board of commissioners on audit report lag at manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study are all manufacturing companies listed on the IDX period 2015-2017. Of the 147 listed companies, 23 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading the financial statements from the website www.idx.co.id. Data analysis techniques used are descriptive statistics, classical assumption test and multiple regression analysis. The result of hypothesis testing obtained with 5% significant level indicates that simultaneously the proportion of auditors reputation, auditors’ opinion, firm size, and independent board of commissioners have significant influence with significant value that is 0,000<0,05 to audit report lag.While the test results partially using t test indicates that the reputation of auditors partially through the t test with a significance value of 0.024<0.05 affect audit report lag. This means that the reputation of auditors can affect the audit report lag within the company. Partial auditors’ opinion through t test with a significance value of 0.232<0.05 do not affects audit report lag. Partial firm size through t test with significance 0,028<0,05 influence to audit report lag. This means that firm size can affect the audit report lag that occurs in the company that the higher the firm size that measured by total assets of the firm, the shorter the time rangeof audit report lag that occurs within the company. Independent board of commissioners partially through t test with significance value 0,006> 0,05 influence to audit report lag. This means that the higher the total ofindependent board of commissionersin a company, the shorter the time range of auditing that occurs within the company. The conclusions of this study arethat simultaneously the proportion of auditors reputation, auditors’ opinion, firm size, and independent board of commissioners have significant influence toaudit report lag. While the test resultpartial, only auditors’ opinion do not affect with audit report lag