The purpose of this study to determine the effect of audit tenure, KAP size and audit fees on audit report lag with auditor specialization as a moderating variable. The population used is the company property, real estate and building construction registered in the Indonesia stock Exchange in 2016-2018. The population used in this study is 21 companies property, real estate and building construction the sampling technique is purposive sampling. Based on the results of multiple linear regression analysis, it can be concluded that audit tenure has no effect on audit report lag, KAP size has a positive effect on audit report lag, audit fee has no effect on audit report lag, auditor specialization does not moderate the effect of audit tenure on audit report lag, auditor specialization does not moderate the effect of KAP size on audit report lag while auditor specialization moderates (weakens) the negative effect of audit fees on audit report lag.