This research focuses on factors that can affect audit report lag. The research method used is quantitative research method. The data used to support this research is secondary data published the company's official website and annual report on the Indonesia Stock Exchange. Methods for analyzing the problems in this study used descriptive statistical analysis techniques, classical assumption tests, multiple linear regression, correlation coefficients, determination coefficients and hypothesis testing. The partial results showed that information technology, audit opinion, audit quality influenced audit report lag. While the results of simultaneous research show that information technology, audit opinion, audit quality have a joint effect on audit report lag.

Keywords : Information Technology; Audit Opinion; Audit Quality; Audit Report Lag.