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All Journal AKUNTABILITAS ACCRUALS (Accounting Research Journal of Sutaatmadja) EkBis: Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking Media Riset Akuntansi Auditing & Informasi Journal of Accounting Inquiry
Senjani, Yayu Putri
UIN Sunan Kalijaga Yogyakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Tax Avoidance on Audit Report Lag with Audit Fee as a Moderating Variable Permata Indhira Hajj Soeparjono; Yayu Putri Senjani
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.041-051

Abstract

Purpose: This research examines the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The research is updated by integrating audit costs as a moderating variable. Methodology: It is quantitative research employing secondary data from annual reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. The research is tested using panel data regression analysis with Stata 14 software. Findings: Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit fee as a moderating variable weakens the positive relationship between tax avoidance, either ETR or CETR, and audit report lag. Novelty: The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors with audit report lag from 2018 to 2022.
Co-Authors Ika Nur Astuti Iva Nur Azizah Muhamad Fuji Hakiki Permata Indhira Hajj Soeparjono Randi Irawan Wibantoro Rikyan Ulil Istifadah Slamet Haryono