ABSTRACT This research aimed to test the effect of debt to total asset ratio, opinion going concern, debt proportion, and the size of KAP to the audit report lag in companies listed on the Indonesia stock Exchange (BEI) in 2009 – 2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is purposive sampling and balanced panel data, there are 594 companies that qualify as research samples for the year 2009-2011. The data type used is secondary data which obtained from Indonesia Stock Exchange Website. The hypothesis is tested by using multiple regression analysis. The result of this research shows that debt to total assets ratio, opinion going concern, debt proportion, and the size of KAP simultaneously influence to audit report lag. Parcially, debt proportion and the size of KAP has influence to audit report lag. On the other variables debt to total asset ratio and opinion going concern has no influence to audit report lag. Keyword: audit report lag, debt to total asset ratio, opinion going concern, debt proportion and size of KAP ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh debt to total asset ratio, opini going concern, proporsi hutang, dan ukuran KAP terhadap audit report lag pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2009 – 2011. Jenis penelitian yang digunakan adalah penelitian verifikatif (hyphotesis testing) research. Metode penelitian yang digunakan dalam penelitian ini adalah purposive sampling dan balanced panel data, terdapat 594 sampel perusahaan yang memenuhi kriteria sebagai sampel penelitian selama tahun 2009-2011. Jenis data yang digunakan adalah data sekunder yang diperoleh melalui situs resmi Bursa Efek Indonesia. Pengujian hipotesis dilakukan dengan analisis linear berganda. Hasil penelitian menunjukkan bahwa debt to total asset ratio, opini going concern, proporsi hutang, dan ukuran KAP secara simultan berpengaruh terhadap audit report lag. Secara parsial, proporsi hutang dan ukuran KAP berpengaruh terhadap audit report lag. Sedangkan variabel debt to total asset ratio dan opini going concern tidak berpengaruh terhadap audit report lag. Kata Kunci: audit report lag, debt to total asset ratio, opini going concern, proporsi hutang, ukuran KAP