This study using data from Indonesian Manufacturer Companies in to examine the effect of audit tenure to audit report lag. It constructs big four accounting firm, restatement, return on asset, size of company and long term debt. Analyzed using Ordinary Least Square method with fixed effect model regression by STATA 13.0. This observation found that audit tenure has negative effect to audit report lag. In another side, this study has a sensitivity test using audit tenure dummy variable and shows that companies which have longer tenure will have shorter audit report lag. On the other hand, restatement found no significant with audit report lag. But for size company, it has negative correlation to audit report lag. This study also found that big four accounting firm has longer audit report lag because its quality. And long term debt has no significant effect to audit report lag.
