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PENGARUH SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2019

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ABSTRACT THE EFFECT OF SOLVABILITY AND AUDIT OPINION ON AUDIT REPORT LAG (IN PROPERTY AND REAL ESTATE SUB SECTOR COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2019 Written by: Miranti Esmeralda Thabita Malau NIM: 1732144 This study aims to determine the effect of solvability and audit opinion on audit report lag in property and real estate mining sub-sector companies listed on the Indonesia Stock Exchange in 2019 partially or simultaneously. This research was conducted using descriptive statistical methods, correlation coefficient analysis, determination test, significance test, classic assumption test and regression analysis. The data for this study is from the annual financial statements of the property and real estate sub-sector companies that have been published. The results of this research analysis are simultaneously solvability and audit opinion have not a significant effect on audit report lag. While the partial analysis shows that there is no a significant influence between solvability on audit report lag and there is a significant effect between audit opinion on audit report lag. Keywords: solvability, audit opinion, audit report lag