PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE DENGAN AUDIT QUALITY SEBAGAI VARIABEL PEMODERASI
This study was conducted to examine the effect of independent commissioners and audit committees on tax avoidance with audit quality as moderating variable and profitability and leverage as control variables. Tax avoidance is measured using the book tax difference formula, independent commissioners...
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2022-07-17.
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| 245 | 0 | 0 | |a PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE DENGAN AUDIT QUALITY SEBAGAI VARIABEL PEMODERASI |
| 260 | |c 2022-07-17. | ||
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| 500 | |a http://repository.upnvj.ac.id/18941/7/LAMPIRAN.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/18941/15/ARTIKEL%20KI.pdf | ||
| 520 | |a This study was conducted to examine the effect of independent commissioners and audit committees on tax avoidance with audit quality as moderating variable and profitability and leverage as control variables. Tax avoidance is measured using the book tax difference formula, independent commissioners by comparing independent commissioners to the total board of commissioners, audit committee by comparing audit committees with accounting or finance backgrounds with total audit committees, audit quality classifies types of public accounting firms big four or non big four, profitability uses the return on assets ratio, and leverage uses the debt to asset ratio. The object of the study are the manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used purposive sampling with a total of 258 samples from 86 manufacturing companies. This study uses STATA version 16 software in testing the hypothesis. The results of this study indicate that 1) the independent commissioner has no effect on tax avoidance; 2) the audit committee has a negative effect on tax avoidance; 3) audit quality does not moderate the independent commissioner on tax avoidance; 4) audit quality does not moderate the audit committee on tax avoidance. | ||
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