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All Journal Jurnal ASET (Akuntansi Riset) MEDIA BISNIS
Edgina, Mendy
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Corporate Governance, Profitability, Dan Financial Distress Terhadap Tax Avoidance Edgina, Mendy; Surjadi, Julisar
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The aim of this research was to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, firm size, institutional ownership, and financial distress on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The research sample used a purposive sampling method with a total of 68 manufacturing companies listed on the Indonesia Stock Exchange used as samples in this study. Hypothesis testing and data analysis were carried out using a multiple linear regression model. The results of the study can be concluded that the variable audit committee and audit quality have an effect on tax avoidance, while the proportion of independent commissioners, profitability, firm size, institutional ownership, and financial distress have no effect on tax avoidance.
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 RUDYANTO, ASTRID Surjadi, Julisar