Apakah Kepemilikan Publik dan Kontinjensi Berpengaruh terhadap Audit Report Lag dengan Reputasi KAP sebagai Pemoderasi?

This study aims to analyze the effect of public ownership and contingencies on audit report lag with KAP's reputation as moderating. research uses associative quantitative research, where there is a relationship between 2 (two) or more variables. The type data used Panel Data, consists many years companies. secondary derived from entity's annual taken official website Indonesia Stock Exchange (IDX) IDN Financials. population Non-Cyclical Consumer sector company for 2016-2019 period total sample 30 companies (Purposive Sampling Method). A 120 observational were processed through Eviews 9 application stages Descriptive Statistics Test, Regression Model Classical Assumption Data Test Hypothesis Testing. results showed that variable had no lag, contingency variables KAP could not moderate effects lag.