Company Size, Institutional Ownership on Tax Avoidance with Audit Quality as Moderate and Independent Variables

Silviana Wagiu, Armanto Witjaksono, Meiryani

2021

Abstract

This study aims to prove the relationship between profitability, firm size, institutional ownership, and audit quality on tax avoidance, as well as whether audit quality can moderate the above variables. The research methods and object used is quantitative research with secondary data in the mining and service sectors listed on the Indonesia Stock Exchange for the 2015-2020 period. The empirical results prove that the factors that have a significant positive effect on tax avoidance are firm size and institutional ownership, while profitability and audit quality have a positive but not significant effect on tax avoidance. Audit quality proved insignificant in moderating the effects of the above variables.

Paper Citation

in Harvard Style

Wagiu S., Witjaksono A. and Meiryani. (2021). Company Size, Institutional Ownership on Tax Avoidance with Audit Quality as Moderate and Independent Variables. In Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-602-6, pages 151-157. DOI: 10.5220/0011242000003376

in Bibtex Style

@conference{icri21,
author={Silviana Wagiu and Armanto Witjaksono and Meiryani},
title={Company Size, Institutional Ownership on Tax Avoidance with Audit Quality as Moderate and Independent Variables},
booktitle={Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,},
year={2021},
pages={151-157},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011242000003376},
isbn={978-989-758-602-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,
TI - Company Size, Institutional Ownership on Tax Avoidance with Audit Quality as Moderate and Independent Variables
SN - 978-989-758-602-6
AU - Wagiu S.
AU - Witjaksono A.
AU - Meiryani.
PY - 2021
SP - 151
EP - 157
DO - 10.5220/0011242000003376