This research aims to find empirical evidence of the effect of profitability, solvency, firm size, and type of industry on audit report lag. The sample in this research was LQ-45 companies listed on the Indonesia Stock Exchange in 2016-2019 using the purposive samping method and 32 companies were obtained as samples with 128 data observations. The data analysis technique used is multiple linear regression analysis with SPSS test equipment. The result of this research indicate that profitability does not have a negative effect on audit report lag, solvency has no positive effect on audit report lag, firm size does not negatively affect audit report lag, industry type has a positive effect on audit report lag.