Kurnia Dyah Pramesty, . (2020) EFEK MODERASI KUALITAS AUDIT EKSTERNAL TERHADAP HUBUNGAN ANTARA KARAKTERISTIK KOMITE AUDIT DAN PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
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 characteristics of the audit committee as an independent variable are proxied by the expertise audit committee and the busyness audit committee. Whereas the quality of external audits is proxied by the size of the KAP. This study uses secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018. The number of samples processed is 234 samples for both models. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this study indicate that the expertise audit committee and the busyness audit committee have no effect on tax avoidance and the quality of the external audit cannot moderate the characteristics of the audit committee with tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil : 1610112205] [Pembimbing : Lidya Primta Surbakti] [Penguji 1 : Husna Nurlaela Ermaya] [Penguji 2 : Rahmasari Fahria] |
| Uncontrolled Keywords: | Expertise Audit Committee, Busyness Audit Committee, External Audit Quality, Tax Avoidance and GAAP ETR |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Kurnia Dyah Pramesty |
| Date Deposited: | 13 Jan 2022 04:58 |
| Last Modified: | 13 Jan 2022 04:58 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8798 |
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