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RUDYANTO, ASTRID
Trisakti School Of Management
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Moderating Role of Audit Quality in GCG, Financial Distress, and Tax Avoidance Surjadi, Julisar; Rudyanto, Astrid; Edgina, Mendy
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.97531

Abstract

Purpose: The purpose of this study is to determine whether audit quality can serve as a moderator between good corporate governance (GCG), financial distress, and tax avoidance. Profitability and firm size are used as control variables in this study. Design/methodology/approach: Using 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021, this study employed quantitative analysis with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis using WarpPLS 7. Findings: Audit quality in this study can serve as a moderating variable. The Control variable, the Return on Asset indicator, has a direct influence on Financial Distress and Tax Avoidance. However, control (Profitability) has a negative impact on Tax Avoidance. Originality/value: The finding that Audit Quality is able to moderate the relationship between Audit Committee and Tax Avoidance indicates that high-quality external auditors can increase the effectiveness of supervision and accountability.
Co-Authors AAN MARLINAH Aan Marlinah Abdillah Ahsan ALEXANDER, NICO Alzura, Mishel Vierman Anggraeni, Fanny Apit Susanti Ariesta Tika Kinanti Pangestu Sulistyo Putri ARWINA KARMUDIANDRI Beny Beny Briliana, Vita CINDY NATASHYA DEASY ARIYANTI RAHAYUNINGSIH Deasy Ariyanti Rahayuningsih Debora Debora Setopo Desi Adhariani Edgina, Mendy Fanny Anggreani6 Fernando Timotius FIRNANTI, FRISKA Fung Jin Tjhai Givira, Shania Gulo, Yupiter Hadrianti H. D. Lasari Haryo Suparmun Hasanah, Haryanti Ian Nurpatria Suryawan Ian Nurpatria Suryawan INDRIYANTI, IRMA SATYA IRWANTO HANDOJO Jenny Vivianti Julisar JUSTIN GEMA PRASETIO Kartina Natalilova Kwikamto, Arya Lasar, Hilary Flora Agustina T. Nada Yolanda NICKEN DESTRIANA Novia Wijaya PRASASTYO, KLEMENS WEDANAJI Priscilia, Vina Putri, Ade Hanifa Rahayuningsih, Deasy Ariyanti Regi Muzio Ponziani Sandra Dwina Wulandary Sepvianti, Meta Setia Tjahyanti Silvy Christina Sintya, Sherina Sugiarto Prajitno SUPRIATNA, DICKY Surjadi, Julisar Suryanto Sutrisno, Paulina WIDAYATI, NURTI Widyawati Lekok Yohanes