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All Journal Wahana Riset Akuntansi JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Keuangan dan Perbankan Jurnal Edukasi dan Penelitian Informatika (JEPIN) JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Abadimas Adi Buana INVENTORY: JURNAL AKUNTANSI Jurnal Kedaymas Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JEMBA: Journal of Economics, Management, Business, and Accounting
Kadek Pranetha Prananjaya, Kadek Pranetha
Universitas Hayam Wuruk Perbanas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

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Could Size Moderate Managerial Ownership, Institutional Ownership, and Audit Quality of Tax Avoidance Occurs in Southeast Asia’s Banking? Dinda Rahmatur Melyaningrum; Supriyati - Supriyati; Dewi - Murdiawati; Kadek Pranetha Prananjaya
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8372

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and audit quality on tax avoidance and to determine the role of firm size as a moderator in strengthening or weakening the influence of the three independent variables on tax avoidance. The population used in this study is the financial statements and annual reports of banking companies in Southeast Asia which are available on the stock exchange sites of each country and the official websites of related companies in the 2015-2019 period. The sampling technique is used a purposive sampling method with the final result of as many as 144 units of analysis. Analysis of the data used is Multiple Linear Regression Analysis to determine the independent influence variables on dependence and Moderation Regression Analysis to determine the role of moderating variables. The result shows that managerial ownership and audit quality do not affect tax avoidance, while institutional ownership can negatively affect tax avoidance. Moderation analysis shows that firm size can affect independent institutional ownership variables and audit quality on tax avoidance. However, managerial ownership does not affect tax avoidance.
Co-Authors Achmad Saiful Ulum Alifia Ain Nindya Anggraeni Ardianto, Herwin Chitra Laksmi Rithmaya Dewi Murdiawati Dian Oktarina Dinda Rahmatur Melyaningrum Ellen Theresia Sihotang Hariadi Yutanto Harlina Meidiaswati I Made Narsa Ikhwan Kholid Inayah, Mayadatul Iqbal Ramadhani Mukhlis Jihan Rafida Muntaz Laksmi Rithmaya, Chitra Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Pepie Diptyana Putri Wulanditya Rafles Ginting Rohmad Fuad Armansyah Rohmad Fuad Armansyah, Rohmad Fuad Romi Ilham, Romi Samosir, Valentina Br Sistiyarini, Evi Supriyati supriyati - supriyati Supriyati . Supriyati, . Tatik Suryani Thomas Hanandry Dewanto Wilda, Felisitas Yahya, Dion Yuzhar