The study aims to examine the effect of company size, profitability,solvability and
KAP size on audit report lag. The sample used in this study was property and real
estate companies listed on the Indonesia Stock Exchange in the 2014-2018 period.
The sampling method uses purposive sampling in order to obtain as many as 21
samples of research companies over 5 years. The type of data used is secondary
data obtained from the Indonesian stock exchange and the website of each
company. The data analysis technique used is multiple linear regression. The
results showed that company size variable has a negatif effect, the profitability
variable has a negative effect on audit report lag, KAP size has a positive effect on
audit report lag. While solvability did not affect the audit report lag.