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All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi
Rustati Aisya Aliana
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Tax Avoidance on Company Value with Audit Quality as a Moderating Variable : Empirical Study on Mining Companies Listed on the IDX 2016 - 2021 Rustati Aisya Aliana; Goenawan, Yohanes August
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.183

Abstract

Introduction/Main Objectives: To determine the effect of tax avoidance on company value with corporate governance proxied by audit quality as a moderating variable. Background Problems: When there is an increase in profits in the form of compensation for managers, companies with poor governance will experience a decrease in the level of tax avoidance that should be done for shareholders. Novelty: Testing in different year periods and different objects and adding moderating variables in determining the relationship of variables. Research Methods: This study is a type of quantitative research with purposive sampling with data testing used is linear regression analysis and moderate regression analysis (MRA). Findings/Results: Tax avoidance does not have a significant effect on company value with a significance level of 0.587. Corporate governance proxied by audit quality is able to weaken the relationship between tax avoidance and company value with a significance level of 0.001. Conclusion: In mining companies, tax avoidance is often carried out even though the audit quality is good in this study actually weakens the value of the company that is in the tax avoidance carried out.
Co-Authors Yohanes August Goenawan, Yohanes August