This research aims to examine the effects of audit quality on tax avoidance of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2017. Audit quality is proxy by auditor size, audit fee, and audit tenure. Tax avoidance measured by Current ETR. This research uses secondary data with database collection technique. Total sample used in this research is 312. The analysis technique used is panel data regression analysis. The result of the research found that audit quality by audit size and audit fee has negative effect on Tax Avoidance, and audit tenure has positive effect on Tax Avoidance.
This research aims to obtain empirical evidence on the influence of Corporate Social Responsibility impact on Corporate Financial Performance. Data used are non-financial companies in Indonesia Stock Exchange (IDX) period 2010-2015 as many as 419 samples. Corporate Financial Performance dependent variable is measured by Return on Asset (ROA) and Retunr on Invesment Capital (ROIC).The Independent variables of corporate Social Responsibility is adopted from the Global Reporting Initiative (GRI) G3.1 Guidelines with 6 indicators and 81 items. The control variables is Sales Growth. Data analysis technique used is panel data regression analysis. The results of this study are, the first Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROA. The second, Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROIC.
The purpose of this research is to analyze the impact of tax planning on firm. Tax planning is the first step in tax management which at this stage of collection and research on tax laws, with a view can be selected kinds of austerity measures taxes that will be done. The research was conducted for non banking and financial firms in Indonesia Stock Exchange from 2010 to 2011. The results of this study are: Firstly, we found evidence of positive relationship between tax planning and firm value. With improvements in the company in tax planning activities will further enhance the company's value. Finally, the results of the sensitivity test with the main model and the full sample suggested that tax planning had a robust positive effect in increasing firm value.
This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of nonfinancial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015. Audit quality is proxy by auditor size, audit tenure and audit fees. The earnings management of discretionary accruals used modified Jones models by Dechow (1995), firm performance is proxy by Tobins'Q. The analysis technique used is the data panel regression analysis with EVIEWS software. The results of the study found are: firstly, that audit quality has no effect on firm performance, quality audit but has no effect on earnings management and earnings management has no effect on firm performance.
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