<![CDATA[The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies looking at the factors that influence ARL have shown conflicting results so this research is urgent to confirm the results of previous research. This research aims to analyze the influence of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX throughout the 2020-2022 period. The data used is secondary data through the results of annual financial reports. The sample was selected using a purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression using the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this research suggest that the OJK should review the deadline for presenting financial reports regarding monitoring of companies registered on the IDX and protection of investors in the Indonesian capital market.]]>
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