Theresia Cika Tanti Octa Paramita Clara, . (2022) TAX AVOIDANCE DAN AUDIT REPORT LAG DI INDONESIA: TIPE AUDITOR INDEPENDEN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (11kB) |
|
Text
AWAL.pdf Download (755kB) |
|
Text
BAB I.pdf Download (239kB) |
|
Text
BAB II.pdf Restricted to Repository UPNVJ Only Download (381kB) |
|
Text
BAB III.pdf Restricted to Repository UPNVJ Only Download (327kB) |
|
Text
BAB IV.pdf Restricted to Repository UPNVJ Only Download (359kB) |
|
Text
BAB V.pdf Download (290kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (320kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (27kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (3MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (2MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (1MB) |
Abstract
This study aims to determine the effect of tax avoidance on audit report lag with auditor type as a moderating variable in manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange. This research is a type of quantitative research that uses secondary data in the form of financial statement or company annual report. The sample in this study were 54 manufacturing and consumer goods companies. The data analysis technique in this study used a regression model selection test, classical assumption test, panel data regression, and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) tax avoidance has no significant effect on audit report lag, (2) the type of independent auditor does not strengthen the relationship between tax avoidance and audit report lag, and the control variables are (3) profitability has a significant effect on audit report lag, (4) leverage has no significant effect on audit report lag, and (5) firm size has no significant effect on audit report lag.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1810112013] [Pembimbing: Masripah] [Penguji 1: Noegrahini Lastiningsih] [Penguji 2: Shinta Widyastuti] |
| Uncontrolled Keywords: | Tax Avoidance, Auditor Type, Profitability, Leverage, Company Size and Audit Report Lag |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Theresia Cika Tanti Octa Paramita Clara |
| Date Deposited: | 18 Feb 2022 06:30 |
| Last Modified: | 18 Feb 2022 06:30 |
| URI: | http://repository.upnvj.ac.id/id/eprint/16026 |
Actions (login required)
 |
View Item |