Financial Distress: Earnings Management and Tax Aggressiveness Practices on Audit Report Lag
Abstract
Despite the existence of regulatory frameworks intended to ensure timely financial reporting, delays in the submission of audited financial statements remain prevalent. Audit Report Lag (ARL) continues to be a critical factor influencing the timeliness of financial disclosures. This study addresses a gap in the literature by providing empirical evidence on the influences of earnings management and tax aggressiveness on ARL, while also examining the moderating role of financial distress. The analysis focuses on companies within the cyclical and non-cyclical consumer sectors listed on the Indonesia Stock Exchange (IDX) over the period 2019 to 2023. Employing a moderated regression analysis using panel data, the study utilizes purposive sampling to identify 294 companies, yielding a total of 141 companies with 705 firm-year observations. The findings reveal that accrual-based earnings management is positively influence ARL. In contrast, tax aggressiveness is found to reduce ARL. Furthermore, financial distress attenuates the positive influence of earnings management on ARL, but it does not significantly alter the influence of tax aggressiveness on ARL.
Keywords: Audit Report Lag; Earnings Management; Tax Aggressiveness; Financial Distress; ARL
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References
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Dechow, P. M., Sloan, R. G., & Sweene, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193–225. https://doi.org/https://www.jstor.org/stable/248303
Dzulfikar, R. A., & Firmansyah, A. (2022). Free Cash Flow, Financial Distress, and Earnings Management: The Moderating Role of Independent Commissioner. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 9(2), 74–90. https://doi.org/10.12928/jreksa.v9i2.7333
Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The Determinants of Audit Report Lag: Evidence from Indonesia. Investment Management and Financial Innovations, 21(1), 1–12. https://doi.org/10.21511/imfi.21(1).2024.01
Fakhfakh, I., & Jarboui, A. (2022). Earnings management and audit report lag: The role of audit risk-Tunisian evidence. Journal of Accounting and Management Information Systems, 21(1), 113–135. https://doi.org/10.24818/jamis.2022.01006
Firnanti, F., & Karmudiandri, A. (2020). Corporate Governance and Financial Ratios Effect on Audit Report Lag. GATR Accounting and Finance Review, 5(1), 15–21. https://doi.org/10.35609/afr.2020.5.1(2)
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Fujianti, L., & Satria, I. (2020). Firm size, profitability, leverage as determinants of audit report lag: Evidence from Indonesia. International Journal of Financial Research, 11(2). https://doi.org/10.5430/ijfr.v11n2p61
Galatio, E., & Trisnawati, E. (2024). Earnings Management, Financial Performance and Its Influence on Tax Avoidance with Independent Commissioners as Moderation. Ganaya : Jurnal Ilmu Sosial Dan Humaniora, 7(3), 77–90. https://doi.org/10.37329/ganaya.v7i3.3318
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika. Teori, Konsep, dan Aplikasi dengan EViews 10. Badan Penerbit Universitas Diponegoro.
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Published
2025-04-30
How to Cite
TANRIL, Franky; TRISNAWATI, Estralita.
Financial Distress: Earnings Management and Tax Aggressiveness Practices on Audit Report Lag.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, apr. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/125371>. Date accessed: 14 oct. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i05.p03.
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