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All Journal Binus Business Review KEUNIS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Indonesian Community Journal Akurasi Indonesian Journal of Accounting and Governance
Nurdiniah, Dade
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Indonesian Journal of Accounting and Governance

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THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Nurdiniah, Dade; Diyani, Lucia Ari
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/paswjv02

Abstract

This study aims to determine the role of audit committee in moderating the impact of profitmanagement and tax avoidance on the value of the business. The population of this study is allmanufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is ofmanufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sampleselection technique used does not affect, the number of obtains on samples was 28 and the number ofobservations of research data obtain affect. This study used multiple linear regression and moderateregression analysis with a Random Effects Model approach. The findings of this. The study indicatesthat earnings management has a negative effect on firm value, while tax avoidance as proxies studyindicates effective managements no effect on firm value. Then the audit committee does not moderatethe effect of earnings management on firm value, as well as the audit committee does not moderate theeffect of tax avoidance on firm value.
Co-Authors Agus Munandar, Agus Febryan, Ajran Ferisanti, Ferisanti Fitriani, Siti Rahmah Haryanto Haryanto Iren Meita, Iren Kamila, Nurul Kharisma Sofi Febiana LESTARI, BUNGA Lucia Ari Diyani Muhammad Muhammad Nera Marinda Machdar Pamungkas, Muhammad Refa Putra, Rangga Nugraha Putri, Sri Yuli Ayu Sari, Afifah Velda Suci, Azizia Ramadhani Widiawati, Kristiana Wijaya, Indra Zuhair, Muhammad Sayyid