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This paper aims to know the quality indicators of the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant ( KAP ) to the audit lag with company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issuer year 2010-2016 . T he data analyzed research is 126. Data analysis technique used M oderated R egression A nalysis (MRA) with the Application of Eviews Software . The study concluded that study showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variables to the Audit Lag and not have to moderate the effect of the profitability to the Audit Lag.

Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia