Abstract :
The purpose of this study is to find out the effect of the characteristics of good corporate governance is an audit committee, board of commissioners, audit committee meetings and independence of audit committees to audit report lag. The population in this study is a manufacturing company who listed on the Indonesia Stock Exchange 2013 until 2015 period. The samples of this study is 214 company samples. This study used a statistical test which descriptive statistical analysis, normality test and test of multiple regression analysis. Results from this study is the board of commissioners have influence to audit report lag while audit committee, audit committee meetings and independence of audit committees have no influence to audit report lag.
Keyword : audit report lag, audit committee, board of commissioners, audit committee meetings and independence of audit committees