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KnE Social Sciences
Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag. We collected data from 40 Indonesian mining companies annual reports from 2013 to 2017. The hypotheses were tested by using multiple regression analysis. The results showdoi:10.18502/kss.v4i7.6853 fatcat:jht3outzcjbk5kr2wnaupyty6y