This study is to test the effect of prfitability, firm size, complexity of firm operation, and
KAP reputation towards audit report lag. This is a quantitative research using secondary
data of financial statement of consumer industrial goods companies listed in Indonesia
Stock Exchange in 2012-2014. The sampling method was purposive sampling gained from
107observed samples and tested by multiple linier regression.
The hypothesis test showed that profitability and complexity of firm operation had positive
effect on audit report lag, firm size did not have negative effect on audit report lag, and
KAP reputation had negative effect on audit report lag.