Abstract :
The purpose of this study is to examine the profitability, solvability and firm age to audit report lag. This study uses Signaling Theoryas the theory. The population is a manufacturing company in the Indonesia Stock Exchange (BEI) from 2012-2015, while the sample is a manufacturing company that is experiencing audit report lag 2012-2015 with 236 companies. The data analysis is logistic regression to know the effect of profitability, solvability and firm age to intention of audit report lag the companies listed in Indonesia Stock Exchange. The result showed that concentration of profitability, solvability and firm age does not affect to audit report lag.
Keywords: profitability, solvability, firm age, audit report lag, signaling theory