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Abstract:
The purpose of this research is to test the effect of company size, company's operational complexity, the amount of audit committee, and solvability on audit report lag. The populations used in this research were companies listed in the Indonesian Stock Exchange in 2012 and 2013. The samples in this research were collected using purposive sampling method. The data used in this research were taken from the company's annual financial report from www.idx.co.id. The data was analyzed by using binary logistic regression analysis. The results if this research are: (1) company size has significant effect on audit report lag. (2) Company's operational complexity has significant effect on audit report lag. (3) The amount of audit committee has no significant effect on audit reportlag.
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