The purpose of the research is determining the factors that influence audit report lag in manufacturing companies in Indonesia. There are four factors which are workload, auditor tenure, specialist auditor, and size of public accounting firm. The research used 117 companies listed in Indonesia Stock Exchange for 2013 period. Data collecting method used in this research is purposive sampling, based on criteria which have been determined before.Analysis methods used are descriptive analysis, the assumptions of classical test (such as normality, multicollinearity, and heteroscedasticity), and multiple linear regressions. The results show that specialist auditor and size of Public accounting Firm influence the audit report lag in Indonesia. In the other hand, workload and auditor tenure have no influence to audit report lag.