Pengaruh Debt to Total Assets Ratio, Kualitas Audit, dan Opini Going Concern Terhadap Audit Report Lag Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia

The purposes of this research is to find out empirical evidence of influence of Debt to Total Assets Ratio (DTAR), audit quality, and going concern opinion toward Audit Report Lag (ARL) at manufacture company listed on Indonesia Stock Exchange between 2006 to 2008. Sampling method that used is purposive sampling and there are 18 companies that will be research objects . Data that used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The research hypotheses are tested using multiregression. The result of this research shows that DTAR, audit quality, and going concern opinion have not influence simultaneously toward ARL. But partially, DTAR has positive influence toward ARL, where as audit quality and going concern opinion have not influence toward ARL.