CD Skripsi

Pengaruh Risiko Perusahaan, Konservatisme Akuntansi Dan Kualitas Audit Terhadap Penghindaran Pajak (Studi Empiris Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Klasifikasi Idx-Ic Periode 2021-2023)

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ABSTRACT
This study aims to test and analyze the effect of corporate risk, accounting conservatism, and audit quality on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX-IC) for the 2021-2023 period. The research sample amounted to 61 companies selected using purposive sampling technique. The data analysis method applied is multiple linear regression using the STATA 17 application test tool. The results of this study indicate that partially, company risk and audit quality affect tax avoidance, while accounting conservatism has no effect on tax avoidance. While simultaneously, corporate risk, accounting conservatism and audit quality affect tax avoidance.
Keywords: Tax avoidance, Corporate risk, Accounting conservatism, Audit quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102126153

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102126153

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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