The purpose of this research was to examine the effect of financial distress, auditor switching, audit tenure and Public Accounting Firm (Kantor Akuntan Publik) reputation towards audit report lag. Samples used in this empirical study were mining companies listed on the Indonesia stock exchange in the periods of 2015-2019. The sampling method used purposive sampling and obtained 28 samples of research companies over 5 years. The type of data used is secondary data obtained from the Indonesian stock exchange and the website of each company. The data analysis technique used is multiple linear regression. The results showed that the financial distress has a positive effect on audit report lag, KAP reputation has a negative effect on audit report lag. While both the auditor switching and audit tenure have no effect on the audit report lag.