PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Pada Perusahaan Yang Termasuk Indeks LQ 45 2020-2022)

This study was conducted to determine and analyze the effect of company size, public accounting firm (KAP) size, and leverage on audit report lag. This study uses a causality research type. The population in this study are companies listed on the Indonesia Stock Exchange that are included in the LQ 45 Index for 2020-2022. The sample of this study is 33 companies calculated using a purposive sampling technique. The analysis method used is multiple linear regression with t-test, F-test and determination test to test the effect of each variable on audit report lag. The results of the study indicate that simultaneously, company size, KAP size, and leverage have a significant effect on audit report lag. Larger companies, non-big four KAPs, and higher leverage levels tend to have a longer time to complete the audit report.