Jurnal Bisnis dan Akuntansi, Vol.12, No. 3, Desember, 2010 (Rak 6-L : Ekonomi, Bisnis dan Akuntansi) The puspose of this study is to find out empirical evidence of some determinants of audit report lag. Audit report lag is important issue because it can affect the timeliness of accaunting information releases that used by internal and external user for their decision making. There are six facto…