This study aims to examine the effect of company size, KAP reputation,
and previous year’s audit opinion on audit report lag. The population in this study
are mining companies listed on the Indonesia stock exchange with 48 companies.
The sample used was 33 companies that fit the criteria. The data collectin method
in this reseacrh is using the documentation method by looking at the company’s
2016-2018 annual financial statemments. The analytical tool used to test
hypotheses is multiple linear analysis.
The analysys shows that company size has no effect on audit report lag,
KAP reputation has a negative effect on audit report lag, and the audit opinion of
the previous year has a negative effect on audit report lag.