EFEK MODERASI KUALITAS AUDIT EKSTERNAL TERHADAP HUBUNGAN ANTARA KARAKTERISTIK KOMITE AUDIT DAN PENGHINDARAN PAJAK

This study aims to examine the effect of audit committee characteristics on tax avoidance that is moderated by the quality of external audits. This study also uses profitability, firm size and leverage as control variables. Tax avoidance as the dependent variable is proxied by GAAP ETR. The characte...

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Main Author: Kurnia Dyah Pramesty, (Author)
Format: Book
Published: 2020-07-02.
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3rd Floor Main Library

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Call Number: A1234.567
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