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All Journal Jurnal Literasi Akuntansi Jurnal Riset Ekonomi dan Akuntansi
Angga Permadi Kapriana
UNIVERSITAS TANJUNGPURA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Peran Kualitas Audit dalam Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Financial Distress Terhadap Tax Avoidance: Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Suci Rahmawati; Muhsin; Angga Permadi Kapriana
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.368

Abstract

Purpose: This study aims to examine the effect of audit committee, audit tenure, and financial distress on tax avoidance with audit quality as a moderating variable. Method: This study uses quantitative research with secondary data in the form of company annual reports. The sample was obtained using purposive sampling technique, resulting in 31 companies with a total of 155 observations. The data used is panel data analyzed using panel regression analysis and moderated regression analysis (MRA). Finding: The results show that audit tenure has a significant negative effect on tax avoidance, while audit committee and financial distress have no significant effect on tax avoidance. Furthermore, audit quality is not proven to moderate the relationship between audit committee, audit tenure, and financial distress on tax avoidance. This indicates that in the banking sector, corporate tax behavior is shaped more by strict regulatory oversight, than by internal corporate governance mechanisms. In addition, audit quality that relies solely on Big Four audit firms is not sufficiet, companies need to strengthen the substantive competence and independence of both the audit committee and auditors competence and independence of both the audit committee and auditors to curb tax avoidance practice. Novelty: This study addresses a research gap by integrating audit committee, audit tenure, and financial distress with audit quality as a moderating variable within the banking sector, employing the most recent research period of 2020–2024. The mixed findings of prior studies regarding the direction and significance of each variable's influence highlight the need for a more comprehensive investigation.
Pengaruh Mekanisme Good Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI dengan Kepemilikan Manajerial sebagai Variabel Moderasi Jhenny Berliana; Angga Permadi Kapriana; Sari Rusmita
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4291

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms on sustainability report disclosure, with managerial ownership serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 62 observation data. Data were analyzed using IBM SPSS Statistics version 27 through multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that the board of directors and independent commissioners do not have a significant effect on sustainability report disclosure. In contrast, the audit committee has a positive and significant effect on sustainability report disclosure, indicating that effective oversight functions improve the quality of corporate sustainability reporting. Furthermore, managerial ownership is unable to moderate the relationship between the board of directors, independent commissioners, and the audit committee with sustainability report disclosure. These findings suggest that the level of managerial share ownership is insufficient to strengthen the effectiveness of GCG mechanisms in promoting sustainability reporting transparency. This study is expected to contribute to companies, investors, and regulators in improving corporate governance practices to support sustainable business activities.
Co-Authors Apriyani Apriyani Jhenny Berliana Muhsin Muhsin Restiatun Massardi Sari Rusmita Suci Rahmawati