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Kualitas Audit terhadap Tax Avoidance dengan Proporsi Dewan Komisaris Independen dan Latar Belakang Keahlian Komite Audit sebagai Pemoderasi

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This study aims to examine the effect of audit quality on tax avoidance and further examine the area of the board of commissioners and the background of the audit committee's expertise on the relationship between audit quality and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia. Tax avoidance is measured by calculating the ABTD obtained from the total
remaining BTD. Audit quality is measured using the Big Four KAP dummy variable and the audit tenure. This study uses a sample of 295 manufacturing companies listed on the
Indonesia Stock Exchange (IDX) and Bursa Malaysia in 2018. The test results show that the audit quality with the Big Four KAP dummy variable can minimize tax avoidance, while the audit period has no effect on tax avoidance. Then the test results
also show that the background of accounting or financial expertise of the audit committee cannot strengthen the relationship between audit quality and tax avoidance,
while the proportion of independent board of commissioners has no effect on the relationship between audit quality and tax avoidance.

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Ketersediaan

AKU20/057

AKU 20/057

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 20/057

Penerbit

Jakarta : Universitas Trilogi., 2020

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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