This study aims to examine the effect of KAP size, company size, profitability and previous year's audit opinion on audit report lag. The sample used in this study was companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method uses purposive sampling in order to obtain as many as 26 samples of research companies over 5 years. The type of data used is secondary data obtained from the Indonesia Stock Exchange and each company's website. The data analysis technique used was multiple linear regression. The results showed that the variable KAP size and profitability have a negative effect and significant on audit report lag. Variable company size has a positive effect and significant on audit report lag, while audit opinion of the previous year has not effect on audit report lag.