The Impact of Financial Performance and Audit Opinions: An Indonesian Case Study

This study aims to analyze the impact of profitability, solvency, liquidity, firm size, and audit opinion on audit report lag. The population in this study are Property and Real Estate Enterprises registered on the Indonesian Stock Exchange for the 2017-2020 period. The sample selection in this study used the purposive sampling method, and the research sample obtained was 160 samples. The type and source of data used are secondary data. Based on multiple linear regression analyses using the SPSS 26.0 program, it was found that profitability and audit opinion had a significantly influence on audit report lag. Meanwhile, solvency, liquidity, size do not affect the lag of audit report. This research implies that real estate companies listed on the BEI, both large and small, are supervised by the government, capital supervisory agencies, investors, and the public. So, they have the same pressure to submit audited financial reports.