<![CDATA[The purpose of this study is to analyze the effect of solvency on the lag audit report with corporate governance as a mediating variable in companies listed on the Indonesia Stock Exchange for the period 2017-2018. Descriptive analysis will be used in this study and then processed using SPSS software. The sample in this study are: 20 (twenty) mining companies that listed on the Indonesia Stock Exchange for the period of 2017-2018. This study uses solvency as the dependent variable and audit report lag as an independent variable and corporate governance as a mediating variable. This study uses the square-R, t-significance, and regression analysis. The results of the analysis carried out in this study indicate that solvency has no significant effect on Audit Report Lag, Corporate Governance has a significant effect on Audit Report Lag, and Solvency has no significant effect on Audit Report Lag with the mediation of Corporate Governance.]]>
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