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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON AUDIT REPORT LAG WITH COMPANY SIZE AS CONTROLLING VARIABLE IN CONSTRUCTION & BUILDING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018

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ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE ON AUDIT REPORT LAG WITH COMPANY SIZE AS CONTROLLING VARIABLE IN CONSTRUCTION & BUILDING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 Written by: Eunice Riyanti Ishwari NIM: 1632033 Submission of financial statements to public companies is important, therefore financial statements must be published on time. Audit Report Lag (ARL) defined as the number of days between a fiscal year-end and the date of the audit report. Good Corporate Governance (GCG) implementation is expected to reduce the information asymmetry that caused by long ARLs. This study aims to analyse the effect of GCG and company size as controlling variable on audit report lag. The GCG is proxied by audit committee size, audit committee independent, audit committee meetings, board size, and independent commissioner. The sample that used was 33 observations from construction and building companies listed on the Indonesia Stock Exchange in 2016-2018 using purposive sampling. The research used multiple linear regression analysis techniques. The results showed that GCG and company size simultaneously have a significant effect on audit report lag. Besides partially, board size has a significant effect the audit report lag, while audit committee size, audit committee independent, audit committee meetings, and independent commissioner did not have a significant effect the audit report lag. Keywords: Good Corporate Governance (GCG), company size, and audit report lag.