Submitting financial statements adapted in accordance with accounting standards audited by a registered public
accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every
public company. In delivering financial reports to the public, there would be a delay affected by a period of
audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency,
and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock
Exchange. Quantitative study with purposive sampling method was used as the research method. In addition,
the data were obtained from the company’s financial statements which have been published. Multiple linear
regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis
technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to
2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence
on audit report lag. In contrast, solvency has no significant influence on audit report lag.