This study aims to analyze the effect of KAP size, audit committee, and profitability on audit report lag. This research is quantitative research with secondary data from company's annual financial statements. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2020. The data collection technique used is purposive sampling with the acquisition of a sample of 87 observational data. The data analysis techniques used in this research are descriptive statistics, classical assumption test, multiple regression analysis test, and statistical hypothesis testing. The results of this study indicated that the KAP size variable has a negative effect on audit report lag. Meanwhile, the audit committee and profitability variables have no effect on audit report lag