文章基本信息

标题：Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance
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作者：Retno Pujilestari ; Mustika Winedar
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2019
卷号：15
期号：2
页码：204-220
DOI：10.14710/jaa.15.2.204-220
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：This study aims to examine the effect of Executive Character, Company Size, Audit Quality, and Audit Committee on Tax Avoidance. Executive Character is measured by calculating company risk, Company Size is determined based on company size, Audit Quality is stated based on who KAP audits the company, and Audit Committee is determined based on the number of Audit Committees in the company. While Tax Avoidance is measured by CETR. By taking samples of mining companies that are active and listed on the Indonesia Stock Exchange for the period of 2012 to 2016 selected by purposive sampling technique, the research data collected through documentation techniques are then analyzed by multiple linear regression and the results show that Executive Character, Company Size, Quality Audit, and the Audit Committee simultaneously have a significant effect on Tax Avoidance. But partially only Audit Quality has an effect on Tax Avoidance.
关键词：Karakter Eksekutif; Ukuran Perusahaan; Kualitas Audit; Tax Avoidance