This study aims to examine whether the audit opinion, audit committee expertise and company size affect to audit report lag. Population used in this study are textile and garment companies listed in Indonesia Stock Exchange during period 2014-2017. Sampling in this study used purposive sampling method and obtained 64 samples from 16 textile and garment companies during period 2014-2017. Data analysis technique used is multiple liner regression analysis method.
The result of research showed that audit opinion and audit committee expertise has no negative effect on audit report lag, and company size has negative effect on audit report lag.