10.51211/joia.v6i1.1454

Abstract

Abstract: Submission of financial reports must be reported to the public as quickly as possible and for several public companies in Indonesia this is still a problem every year. The time it takes for an independent auditor to complete the audit process on financial statements from the closing date of the financial statements is called an audit report lag, which will affect the publication of a company's financial statements. The research object in this study is the audit financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study used a sample of 64 companies per year for 3 years so that the sample data was 192. The data analysis used was descriptive statistical analysis, coefficient similarity test, classical assumption test, and multiple linear regression analysis. The results showed that financial distress and company size had a significant effect on audit report lag, while the level of tax avoidance and audit tenure had no significant effect on audit report lag.   Keywords : Tax Avoidance Rate, Company Size, Financial Distress, Audit Tenure, Audit Report Lag.