Pengaruh Risiko Perusahaan, Konservatisme Akuntansi Dan Kualitas Audit Terhad…

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 re…