T This research aimed to examinThis study aims to examine the influence of audit committees and institutional ownership of audit report lag on manufacturing companies listed on the Indonesia Stock Exchange. This research is done by using quantitative method. The data used in this study is secondary data obtained from the Indonesia Stock Exchange. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange during the year 2013-2016. Sampling is done by using purposive sampling method. Analysis technique in this research is multiple linear regression analysis. The results of hypothesis testing in this study indicate that the independence of audit committee and institutional ownership have a significant effect on Audit Report Lag. While the audit committee meeting, audit committee competence has no effect on Audit Report Lag.e the effect of audit committee andinstitusional ownership to audit report lag on listed manufacturing companies inIndonesia Stock Exchange (IDX). This research used quantitative method formethodology. The data used are secondary data obtained from Indonesia StockExchange (IDX).The population in this research is all manufacturing company which is listedin Indonesia Stock Exchange (IDX). Sample gathered by using purposive samplingmethod. The data analysis technique used in this research is multiple linearregression.The result of testing the hypothesis in this research shows that independenceof audit committee and institusional ownership significant effect on the Audit ReportLag. While audit committee meeting and audit committee expertise has no effect onaudit report lag.