PENGARUH KUALITAS AUDIT DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

Saputra, Muhammad Fajar (2024) PENGARUH KUALITAS AUDIT DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

The Audit Quality and Executive Character towards Tax Avoidance with Leverage as a Moderating Variable. The aim of this study was to analyze the effect of audit quality and executive character towards Tax Avoidance, as well as the effect of Leverage's ability to moderate the effect of audit quality and executive character towards Tax Avoidance. The sample selection used the purposive sampling method and the observation objects of this study were 271 sample data of manufacturing companies listed on the IDX. Data were obtained from secondary data of financial reports and annual reports of manufacturing companies from 2019 to 2022 period. The research method used was a quantitative approach using multiple linear regression analysis using SPSS version 26. The results of this study are that audit quality has no effect towards Tax Avoidance, executive character has an effect towards Tax Avoidance, and leverage cannot moderate the effect of audit quality and executive character towards Tax Avoidance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Audit Quality, Executive Character, Leverage, Tax Avoidance.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SAPUTRA FAJAR MUHAMMAD
Date Deposited: 03 Oct 2024 04:08
Last Modified: 03 Oct 2024 04:08
URI: http://eprint.unipma.ac.id/id/eprint/2097

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