Anjani, L. P., Dali, R. M., & Asvariwangi, V. (2026). The Effect of Tax Avoidance Aggressiveness and Financial Distress on Audit Report Lag with Firm Size as A Moderating Variable. Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 5(1), 48–58. https://doi.org/10.32832/jharmoni.v5i1.23721