ABSTRACT: This study examines audit report lag in the context of Indonesia Stock Exchange where the regulator has been established the good corporate governance program. Audit report can affect the timeliness of accounting information releases. Delay to publish audit report will affect many aspects such as the value of information which may cause a bad sign of companies’ conditions. The objective of this research is to examine the relation between corporate governance and audit report lag in Indonesian public listed companies. The corporate governance characteristics examined are audit committee size, audit committee independence, audit committee meetings, audit committee financial expertise, size of the board and independent commissioner. The research result of the relation between Coporate Governance and Audit Report Lag are varies. First, audit committee size is proved to have significant relationship towards audit report lag in a negative direction. Second, audit committee independence is proved to have insignificant relationship towards audit report lag in a negative direction. Third, audit committee meetings is proved to have insignificant relationship towards audit report lag in a negative direction. Fourth, audit committee expertise is proved to have insignificant relationship towards audit report lag in a negative direction. . Fifth, board siz is proved to have significant relationship towards audit report lag in a negative direction. . Lastly, independent commissioner is proved to have insignificant relationship towards audit report lag in a negative direction

Keywords: Corporate Governance, Audit Report Lag, Indonesia Stock Exchange.