KUNCORO, BASUKI WAHYU (2023) PENGARUH BIAYA AUDIT, SPESIALISASI AUDITOR, MASA KERJA AUDITOR TERHADAP PENGHINDARAN PAJAK DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Properti yang Tercatat di Bursa Efek Indonesia Tahun 2016-2020). S2 thesis, Universitas Mercu Buana - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
55519120067-Basuki WK-01 Cover - Basuki W Kuncoro.pdf Download (3MB) |
|
Text (Abstrak)
55519120067-Basuki WK-02 Abstrak - Basuki W Kuncoro.pdf Download (953kB) |
|
Text (Bab 1)
55519120067-Basuki WK-03 Bab 1 - Basuki W Kuncoro.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 2)
55519120067-Basuki WK-04 Bab 2 - Basuki W Kuncoro.pdf Restricted to Registered users only Download (2MB) |
|
Text (Bab 3)
55519120067-Basuki WK-05 Bab 3 - Basuki W Kuncoro.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 4)
55519120067-Basuki WK-06 Bab 4 - Basuki W Kuncoro.pdf Restricted to Registered users only Download (2MB) |
|
Text (Bab 5)
55519120067-Basuki WK-07 Bab 5 - Basuki W Kuncoro.pdf Restricted to Registered users only Download (784kB) |
|
Text (Daftar Pustaka)
55519120067-Basuki WK-09 Daftar Pustaka - Basuki W Kuncoro.pdf Restricted to Registered users only Download (1MB) |
|
Text (Lampiran)
55519120067-Basuki WK-10 Lampiran - Basuki W Kuncoro.pdf Restricted to Registered users only Download (1MB) |
|
Text (Form Keabsahan)
55519120067-Basuki WK-11 Scan Pernyataan Keabsahan - Basuki W Kuncoro.pdf Restricted to Repository staff only Download (1MB) |
Abstract
Penelitian ini menguji pengaruh biaya audit, spesiliasi auditor, masa kerja auditor terhadap penghindaran pajak dengan opini auditor sebagai variabel moderasi. Penelitian dengan menggunakan data sekunder dari perusahaan properti yang tercatat pada Bursa Efek Indonesia untuk kurun waktu 2016-2020. Jumlah sampel yang dipergunakan sebanyak 42 perusahaan properti, dengan menggukan perangkat lunak SPSS. Temuan dari penelitian ini menunjukkan bahwa biaya audit, spesiliasi auditor tidak berpengaruh terhadap penghindaran pajak, sementara masa kerja auditor memiliki pengaruh terhadap penghindaran pajak. Dalam penelitian ini juga menunjukkan bahwa opini audit memperkuat pengaruh biaya audit dan masa kerja auditor terhadap penghindaran pajak, sedangkan opini audit memperlemah pengaruh spesiliasi auditor terhadap penghindaran pajak. Kata kunci : biaya audit, spesialisasi auditor, masa kerja auditor, opini audit dan penghindaran pajak. This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance with the audit opinion as a moderating variable. This research uses secondary data from property companies listed on the Indonesia Stock Exchange for the 2016-2020 periods. The number of samples used was 42 property companies, using SPSS software. The findings from this research indicate that audit fees and auditor specialization have no effect on tax avoidance, while the auditor tenure has an effect on tax avoidance. This study also shows that audit opinion strengthens the effect of audit fees and auditor tenure on tax avoidance, while audit opinion weakens the effect of auditor specialization on tax avoidance. Keywords: audit fees, auditor specialization, auditor tenure, audit opinion and tax avoidance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55519120067 |
| Uncontrolled Keywords: | biaya audit, spesialisasi auditor, masa kerja auditor, opini audit dan penghindaran pajak.audit fees, auditor specialization, auditor tenure, audit opinion and tax avoidance |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 28 Mar 2023 08:03 |
| Last Modified: | 28 Mar 2023 08:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/75587 |
Actions (login required)
 |
View Item |
