This research was aimed to examine the influence of company measurement, public accountan size, auditor’s opinion, operation loss and profit, age of the company toward audit report lag either simultaneously or partially. The sampling technique used was purposive sampling technique with company criteria listed continuously in BEI from 2009 to 2011 and company which had complete data to calculate company measurement, public accountan size, auditor’s opinion, operation loss and profit, age of the company and audit report lag. Analysis method used was multiple-linear regression with significance of (a) 0,05.
This research results showed that company measurement, public accountan size, auditor’s opinion, operation loss and profit, age of the company influential simultaneously toward audit report lag, with significance 0,000 which was less than 0,05. Company measurement does not take effect toward audit report lag, with significance was 0,358 which was more than 0,05. Public accountan size did not influential toward audit report lag, with significance is 0,689 which was more than 0,05. Auditor’s opinion take effect toward audit report lag, with significance is 0,000 which was less 0,05. Operation loss and profit does not take effect toward audit report lag, with significance was 0,255 which was more than 0,05. Age of the company take effect toward audit report lag, with significance is 0,022 which was less 0,05.