This study aims to analyze the effect of audit tenure, financial distress, the complexity of the company's operations and audit quality on audit report lag. This research is a quantitative research. Sources of data taken from the company's annual financial statements. The sample used in this study were mining companies listed on the Indonesia Stock Exchange in 2015 – 2019. Sampling was carried out using a purposive sampling technique and 38 companies samples were obtained with 190 observational data. The results of this study indicate that audit tenure, the complexity of the company's operations and audit quality have no effect on audit report lag. While financial distress has an effect on audit report lag.