This study aims to determine and analyze the effect of profitability, leverage, and the quality of public accounting firms on audit reporting lag. This study also aims to determine and analyze whether the firm size can moderate the relationship between profitability, leverage, and the quality of public accounting firms on audit reporting lag. The population in this study are manufacturing industry companies on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique for this study used purposive sampling so that the samples obtained in this study were 85 companies. In data processing, this study uses Eviews software version 9. The results of this study indicate that: (1) Profitability does not partially affect audit reporting lag, (2) Leverage partially affects audit reporting lag, (3) Quality of public accounting firms partially does not affect audit reporting lag, (4) Firm size partially cannot moderate the relationship between profitability and audit lag, (5) Firm size can partially moderate the relationship between leverage and audit reporting lag, (6) Firm size partially cannot moderate the relationship between the quality of public accounting firms and audit reporting lag.