PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
The aim of this study is to examine and analyze the influence of two independent variables, tax avoidance and independent board of commissioners, on the value of banking companies with audit quality as a moderating variable. This research uses secondary data sourced from the Indonesia Stock Exchang...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Sarjanawiyata Tamansiswa Yogyakarta
2024-10-01
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| Series: | Akuntansi Dewantara |
| Subjects: | |
| Online Access: | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/17324 |
| _version_ | 1827046684992995328 |
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| author | Reski Apriliani Muhsin Muhsin Syarbini Ikhsan |
| author_facet | Reski Apriliani Muhsin Muhsin Syarbini Ikhsan |
| author_sort | Reski Apriliani |
| collection | DOAJ |
| description |
The aim of this study is to examine and analyze the influence of two independent variables, tax avoidance and independent board of commissioners, on the value of banking companies with audit quality as a moderating variable. This research uses secondary data sourced from the Indonesia Stock Exchange (IDX). The study was conducted to test several predetermined hypotheses. Specifically, in the IDX, 14 banking companies were observed for this research. The study period spans four years (2020-2023). Panel data regression analysis was used to test the validity of the hypotheses with the help of Eviews 12 software. Based on the results of this study, tax avoidance and the independent board of commissioners have a positive effect on the value of the company. Audit quality is unable to moderate the effect of tax avoidance on the value of the company. However, audit quality significantly moderates the effect of the independent board of commissioners on the value of the company.
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| first_indexed | 2025-02-18T14:41:03Z |
| format | Article |
| id | doaj.art-e08b912ea65947d98dba4684d275184b |
| institution | Directory Open Access Journal |
| issn | 2550-0376 2549-9637 |
| language | Indonesian |
| last_indexed | 2025-02-18T14:41:03Z |
| publishDate | 2024-10-01 |
| publisher | Universitas Sarjanawiyata Tamansiswa Yogyakarta |
| record_format | Article |
| series | Akuntansi Dewantara |
| spelling | doaj.art-e08b912ea65947d98dba4684d275184b2024-10-25T23:20:42ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372024-10-018210.30738/ad.v8i2.17324PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASIReski Apriliani0Muhsin Muhsin1Syarbini Ikhsan 2Universitas TanjungpuraUniversitas TanjungpuraUniversitas Tanjungpura The aim of this study is to examine and analyze the influence of two independent variables, tax avoidance and independent board of commissioners, on the value of banking companies with audit quality as a moderating variable. This research uses secondary data sourced from the Indonesia Stock Exchange (IDX). The study was conducted to test several predetermined hypotheses. Specifically, in the IDX, 14 banking companies were observed for this research. The study period spans four years (2020-2023). Panel data regression analysis was used to test the validity of the hypotheses with the help of Eviews 12 software. Based on the results of this study, tax avoidance and the independent board of commissioners have a positive effect on the value of the company. Audit quality is unable to moderate the effect of tax avoidance on the value of the company. However, audit quality significantly moderates the effect of the independent board of commissioners on the value of the company. https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/17324Tax AvoidanceDewan Komisaris Independen,Nilai PerusahaanKualitas Audit |
| spellingShingle | Reski Apriliani Muhsin Muhsin Syarbini Ikhsan PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Akuntansi Dewantara Tax Avoidance Dewan Komisaris Independen, Nilai Perusahaan Kualitas Audit |
| title | PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI |
| title_full | PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI |
| title_fullStr | PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI |
| title_full_unstemmed | PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI |
| title_short | PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI |
| title_sort | pengaruh tax avoidance dan dewan komisaris independen terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi |
| topic | Tax Avoidance Dewan Komisaris Independen, Nilai Perusahaan Kualitas Audit |
| url | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/17324 |
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