This study aims to examine how the influence of Liquidity, Solvency and Company Size on Audit Report Lag. The population in this study were Hospitality Companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The sampling technique was purposive sampling and obtained 16 companies. This type of research is associative research and the data used is secondary data. The results of this study indicate that liquidity has no effect on audit report lag, solvency has an effect on audit report lag, and company size has no effect on audit report lag
