This study aims to examine the effect of profitability, good corporate governance,
Leverage and firm size on Audit Report Lag. Profitability is measured by Return on
Assets Ratio (ROA), good corporate governance is proxied by the size of the Audit
Committee, Board of Commissioners, and Independent Board of Commissioners
which is proxied by the ratio of the number of Independent Commissioners to all
members of the board of commissioners, Leverage is measured by Debt to Assets
Ratio (DAR), and Firm Size is measured by the natural logarithm of total assets,
while Audit Report Lag is measured by the difference between the annual financial
date and the independent auditor's report. This type of research is quantitative
research. The sample in this study was obtained using purposive sampling method.
Based on the purposive sampling method, 35 main cluster Energy sector companies
listed on the Indonesia Stock Exchange during 2017 - 2021 were obtained, resulting
in 169 data. The analysis method used is multiple linear regression analysis using
SPSS version 25. The results of this study indicate that Profitability and the Board
of Commissioners have a negative effect on Audit Report Lag, and Leverage has a
positive effect on Audit Report Lag. Meanwhile, the Audit Committee, Independent
Board of Commissioners, and Firm Size have no effect on Audit Report Lag.