This study aim to obtain empirical evidence regarding the factors that can affect delay in submitting audited financial reports (audit report lag) for all companies listed on Bursa Efek Indonesia 2020. used a quantitative method. The type of data is secondary from company's statements and annual reports. sample this was taken various sectors IDX. analysis technique multiple linear regression te...

The purpose of this study was to examine the effect Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. information presented in scientific paper consists all pharmaceutical companies listed Indonesia Stock Exchange (IDX) 2017-2021 form 12 reduced after testing several criteria 10 total 50 studied according research criteria. results are: tax avoid...