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Thepurposeofthisstudyistoexamineandanalyzetheeffectoftenureaudit,company age, and rm size on audit lag reports with auditors specializing in manufacturing industry as moderating variables. The research data is secondary data obtained by downloading nancial statements of manufacturing companies listed on the Indonesia StockExchangeintheperiod2014-2017throughtheIDXofcialwebsitewww.idx.ac.id. 12 companies were taken in this study that met the sample criteria. The analytical tool used is multiple regression analysis. The results showed that the audit tenure, and the age of the company had a signicant effect on audit lag reports, auditors specializing in manufacturing industry did not attach future competencies to work audits and companies related to audit report lag (ARL). While rm size is not signicant for audit report lag (ARL) and auditors the specialization of manufacturing industry weakens the inuence of company size on audit report lag (ARL).

kne social sciences

The Effect of Audit Tenure, Company Age, and Company Size on Audit Report Lag with Manufacturing Industrial Specialization Auditors As ModerationVariables (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)