Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating

Abstract

The purpose of this study was to examine the effect of Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. The information presented in this scientific paper consists of all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 in the form of 12 companies and reduced after testing several criteria to 10 companies and a total of 50 companies studied according to the research criteria. The results of this study are: tax avoidance does not affect audit report lag positively, leverage affects audit report lag positively, Inventory Turnover does not affect audit report lag negatively, tax avoidance does not moderate company size on audit report lag positively, leverage moderates firm size on audit report lag negatively, inventory turnover does not moderate firm size on audit report lag positively. The technique for determining the sample for this study was non-probability sampling, using purposive sampling.

Auditor Reputation Moderates the Impact of Tax Avoidance and Tax Compliance on Firm Value

“…Previous research on the relationship between tax avoidance, tax compliance, and auditor reputation on firm value has yielded different results. The impact of tax avoidance on firm value in the research of Assidi et al (2016), Siew Yee et al (2018, Septiani et al (2019); and Ilmiani & Sutrisno (2014) showed negative results between the two variables. The research of Lestari & Wardhani (2015), Anggoro & Septiani (2015), Appolos et al (2016) showed positive results between the two variables.…”

“…Tax avoidance behavior causes agency conflicts between companies and investors in the form of differences in interests that include the desire of the principal (investor) to conduct tax avoidance to increase the value of the firm in order to get high investment returns, while the agent (management) conducts tax avoidance so that the profitability obtained can be used to improve firm performance (Apsari & Setiawan, 2018). This is also written in the research of Ilmiani & Sutrisno (2014) where tax avoidance negatively affects the value of the firm because the higher the tax avoidance, the lower the value of the firm in the eyes of investors. H1: Tax avoidance negatively affects firm value…”

Pengaruh Financial Distress Dan Mekanisme Tata Kelola Perusahaan Terhadap Konservatisme Akuntansi Dengan Leverage Sebagai Variabel Moderasi

“…Keputusan manajemen memilih prinsip konservatisme disebabkan beberapa faktor, salah satunya kondisi tingkat leverage yang dimiliki perusahaan. Tingginya leverage menunjukkan utang perusahaan mendominasi anggaran operasional perusahaan (Hermanto & Nurriyah, 2023). Prinsip kehatian-hatian akan dipilih manajemen dalam memperoleh keuntungannya apabila perusahaan mengalami leverage tinggi, sebab kreditur mempunyai kewenangan untuk mengawasi arah jalannya perusahaan (Yusnaini et al, 2019).…”