This research aims to analyze how effect tenure audit, audit quality and industry
specialization of auditor toward audit report lag in manufacturing companies companies
listed in Indonesia stock exchange during period of 2014-2016. Data used in this
research are collected from financial statement of manufacturing companies listed in IDX
fact book and Indonesian Capital Market Directory. The population of this research of
manufacturing companies listed in Bursa Efek Indonesia during period of 2014-2016 with
a total of 26 companies. The sample are determined using purposive sampling method.
Data used in this research are secondary data which are manufacturing companies
financial reports. Analysis of data is carried out by using multiple regression method with
the aid of S PSS version 24 computer program. This research results showed that tenure
audit has no effect to audit report lag, audit quality significantly negative effect to audit
report lag , and industry specialization significantly of auditor negative effect to audit
report lag.