THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG

This research aims at determining a more specific relationship regarding the influence of firm size, profitability, solvency, and KAP size variables that affected probability Abnormal Audit Report Lag. The used secondary data from financial independent auditor reports obtained Indonesia Stock Exchange Consumer Goods Industry Companies for 2018-2020 period. total sample in this was 167 analysis method multinomial logistic regression analysis. results proved company public accountant could significantly affect audit report lag. Meanwhile, Profitability Solvability had no significant effect on