PENGARUH KARAKTERISTIK AUDIT TERHADAP TAX AVOIDANCE

Nisrina Putri Madani, . (2021) PENGARUH KARAKTERISTIK AUDIT TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of audit characteristics which are divided into audit fees, tenure audits, and audit opinions on tax avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research is a type of quantitative research that uses secondary data in the form of company annual reports. This study used a sample of 96 companies. Techniques to analyze the data in this study using classical assumption test, regression model selection test, panel data regression, coefficient of determination hypothesis testing and partial hypothesis testing (T test). Based on the results of data analysis, it can be concluded that (1) audit fees has a significant negative effect on tax avoidance, (2) tenure audits has no effect on tax avoidance, (3) audit opinion has no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112012] [Ketua Penguji: Dwi Jaya Kirana] [Penguji 1: Shinta Widyastuti] [Penguji 2: Masripah]
Uncontrolled Keywords: Audit Fee, Audit Tenure, Audit Opinion, and Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nisrina Putri Madani
Date Deposited: 19 May 2022 03:19
Last Modified: 19 May 2022 03:19
URI: http://repository.upnvj.ac.id/id/eprint/11736

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