财务绩效和审计委员会对制造公司Fernando和Muhammad Arief Effenditrisakti管理学院的审计报告的影响。 Kyai Tapa No. 20 Grogol, West Jakarta 11440, Indonesiaferdifernando002@gmail.com, muhariefeffendi@gmail.comAbstract: The purpose of this research is to obtain empirical evidence about the effect of Profitability, Solvability, Liquidity, Firms Size, Size of Sublic Accounting Firm, Leverage, Audit Committee Gender, and Audit Committee Size on Audit Report Lag.这项研究中的人口是在2019年至2021年期间印度尼西亚证券交易所（IDX）上始终列出的制造公司。在这项研究中获得的样本是使用多重回归分析的数据分析的方法分析的方法。研究结果表明自变量是：盈利能力，解决性和公司规模对审计报告滞后有影响。 While the variables Liquidity, Size of Sublic Accounting Firm, Leverage, Audit Committee Gender, and Audit Committee Size have no effect on Audit Report Lag.Keywords: Audit Report Lag, Profitability, Solvability, Audit Committee, Firm SizeABSTRACT PAPER ACCOUNTING (ACC_01) , International Conference on Sustainability Accounting and Business (ICSAB) 2023 Conference Proceeding, Date: 2023-06-30, Publisher STIE Trisaktiberikut链接NYA：https：//icsab.jurnaltsm.id/icsab-2024-proceeding/