PENGARUH SPESIALISASI INDUSTRI AUDITOR, FEE AUDIT, DAN OPINI AUDIT TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Property Dan Real estate yang terdaftar di BEI tahun 2021-2024)

NURANI, YENIKA BUNGA (2025) PENGARUH SPESIALISASI INDUSTRI AUDITOR, FEE AUDIT, DAN OPINI AUDIT TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Property Dan Real estate yang terdaftar di BEI tahun 2021-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

Yenika Bunga Nurani. 2025. The Effect of Auditor Industry Specialization, Audit Fee, and Audit Opinion on Tax Avoidance with Firm Size as a Moderating Variable. Undergraduate Thesis. Bachelor of Accounting Study Program, Faculty of Economics and Business, PGRI Madiun University. Supervisor (I)Dr. Anggita Langgeng Wijaya, S.E., M.Si., Ak., CA., CPA., CRMP. Supervisor (II): Moh. Ubaidillah, S.Pd., M.Si., CSRS. Using company size as a moderating factor, this research looks at how tax evasion is affected by the audit industry specialization, audit fees, and audit opinion of Companies that deal with real estate and properties mentioned on the IDX between 2021 and 2024. This quantitative study used moderated regression analysis (MRA) and multiple linear regression on 65 company reports using secondary data. The findings indicate that while audit opinion has a favorable effect on tax avoidance, auditor sector specialty and audit fees have no discernible impact. Audit fees and audit opinions are moderated by firm size, but not by auditor specialization. It is recommended that future studies use more sophisticated analytical techniques and incorporate more factors. Keywords: Auditor Industry Specialization, Audit Fees, Audit Opinion, Tax Avoidance, Company Size

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Spesialisasi Industri Auditor., Fee audit., Opini Audit., Penghindaran Pajak., Ukuran Perusahaan
Subjects:	A Social Sciences > HF Commerce A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NURANI BUNGA YENIKA
Date Deposited:	02 Oct 2025 04:28
Last Modified:	02 Oct 2025 04:28
URI:	http://eprint.unipma.ac.id/id/eprint/5139

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