<![CDATA[Purpose – Audit Report Lag (ARL) reflects the timeliness of financial reporting by measuring the period between the end of a company’s fiscal year and the issuance of the independent audit report. This study aims to examine the determinants of ARL by investigating the effects of financial ratios, including profitability, solvency, and liquidity, as well as Key Audit Matters (KAM), with audit quality as a moderating variable. Design/methodology/approach – This study employed a quantitative approach using secondary data obtained from the annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2023–2024. A total of 92 companies were selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings/Results – The findings indicate that profitability has a negative effect on ARL, while solvency demonstrates a weak negative effect. Liquidity does not have a significant effect on ARL, whereas KAM has the strongest positive effect, indicating that greater audit disclosure complexity tends to extend ARL. The independent variables explain 83.9% of the variation in ARL (R² = 0.839), while audit quality demonstrates a limited moderating role (R² = 0.068). Originality/Value – This study contributes to the ARL literature by integrating internal financial characteristics, audit disclosure complexity, and audit quality within a single analytical model. The findings provide practical implications for auditors, corporate management, and regulators in improving audit reporting timeliness and strengthening transparency in Indonesia’s financial market?]]>
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