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All Journal Jurnal Riset Akuntansi Terpadu
Febriani Cristina Susianti Magdalena
Department of Accounting, Krida Wacana Christian University
Economics, Econometrics & Finance

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The Impact of Tax Avoidance, Leverage, Profitability, and Financial Distress on Audit Delays Venessa Venessa; Febriani Cristina Susianti Magdalena
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.33066

Abstract

This study aims to examine the influence of tax avoidance, leverage, profitability, and financial distress on audit delay among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives, resulting 76 companies. The data were analyzed to determine the extent to which corporate financial characteristics and managerial behavior affect the timeliness of audit completion. The empirical findings reveal that tax avoidance and leverage have a positive and significant relationship with audit delay, suggesting that higher tax aggressiveness and debt levels tend to prolong the audit process due to increased complexity and risk assessment requirements. Conversely, profitability demonstrates a negative impact, indicating that financially stable firms are more likely to complete audits promptly. However, financial distress does not significantly influence audit delay. Overall, this study contributes to the understanding of audit timeliness determinants and provides implications for auditors, regulators, and corporate managers in enhancing audit efficiency and transparency.
Co-Authors Venessa Venessa