This research aims to examine the influence of Public Accountant Size, Company Type, and Characteristics of Audit Committee toward Audit Report Lag on entire companies that listed in Indonesia Stock Exchange (IDX) during 2012-2014. Characteristics of the audit committee consists of competence of the audit committee, member of the audit committee, the audit committee meeting and independence of the audit committee. This research used data from 40 companies that listed in the Indonesia Stock Exchange where these companies are experiencing audit report lag during 2012-2014, with the total observation data is 55 data. Audit report lag describe that audit report was report more than 90 days or three months after the closing periode. Data of audit committee information are taken from the company’s annual report, meanwhile information about public accountant size and company type are taken from the company’s financial statement. Then, the data was analyzed by using multiple regression linear analysis. The result of this research showed that company type had negative influence toward audit report lag, while public accountant size and all of characteristics of Audit Committee (competence of the audit committee, member of the audit committee, the audit committee meeting and independence of the audit committee) had no influence toward audit report lag.