This study aims to examine the influence of profitability, solvency, company size and
audit opinion of the previous year on audit report lag. The selection of samples in
this study was carried out by purposive sampling technique. The research sample
that met the criteria was 210 data consisting of 67 companies in
the property and real estate sector listed on the Indonesia Stock Exchange in 2020-
2022. The analysis techniques used in this study are Descriptive Statistics,
Classical Assumption Test and Hypothesis Test. The results of the analysis showed
evidence that profitability had a negative effect on the audit report lag, solvency
had no effect on the audit report lag, company size had no effect on the audit report
lag, and the previous year's audit opinion had a negative effect on the audit report
lag.