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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| Format: | Book |
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2020-07-02.
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| Online Access: | Link Metadata |
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