PENGARUH EARNINGS MANAGEMENT DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE ( Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 )

SASTRA, ANESTA DWI (2023) PENGARUH EARNINGS MANAGEMENT DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE ( Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 ). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of earnings management and audit quality on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Tax avoidance as the dependent variable as measured by the Effective Tax Ratio (ETR). The independent earnings management variable is measured using the modified Jones model, audit size is measured using the big 4 and non-big 4 dummy variables, and auditor industry specialization using dummy audit specialist and non-specialist audit variables. The sample technique used in this research is purposive sampling method. This study uses secondary data obtained from the website of the Indonesia Stock Exchange and companies. In addition, the regression analysis model used in this study is Multiple Linear Regression Analysis. The results of this study indicate that overall earnings management has a significant positive effect on tax evasion and auditor industry specialization has a significant negative effect on tax evasion. While audit size has no significant effect on tax evasion. Keyword: tax avoidance, earnings management, audit size, auditor industry specialization

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	RAMDHANI, DADAN	197807012009121002
Thesis advisor	MULYASARI, WINDU	197612092006042001
Teacher	UNSPECIFIED	UNSPECIFIED

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh earnings management dan audit quality terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Tax avoidance sebagai variabel dependen yang diukur dengan Effective Tax Ratio (ETR). Variabel independen earnings management diukur menggunakan model Jones dimodifikasi, audit size diukur menggunakan variabel dummy big 4 dan nonbig 4, dan auditor industry specialization menggunakan variabel dummy audit spesialis dan audit nonspesialis. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia maupun perusahaan. Selain itu, model analisis regresi yang digunakan dalam penelitian ini adalah Multiple Linear Regression Analysis. Hasil penelitian ini menunjukan bahwa secara keseluruhan earnings management berpengaruh positif signifikan terhadap tax avoidance dan auditor industry specialization berpengaruh negatif signifikan terhadap tax avoidance. Sedangkan audit size tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: tax avoidance, earnings management, audit size, auditor industry specialization

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Anesta Anesta Dwi Sastra

Date Deposited:

05 Jan 2023 08:57

Last Modified:

05 Jan 2023 08:57

URI:

http://eprints.untirta.ac.id/id/eprint/19473

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