1 10 1 https://repository.horizon.ac.id/files/original/61af8543fe56ed66567b49994edad189.pdf df399a5d2354886ce39aa4f56ea3127b Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Effect of CEO Compensation on Corporate Tax Avoidance and Role of Audit Quality as Moderation Variable Subject The topic of the resource CEO Compensation, CTA, Audit Quality Description An account of the resource This research aims to investigate the influence of CEO Compensation on Corporate Tax Avoidance (CTA) and examine the role of Audit Quality (AQ) as a moderating variable that can increase the influence of CEO compensation on CTA. This study employed quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2018-2020 period with a sample of 195 firms. The results showed that CEO compensation influences CTA as measured by DER. That is, the higher CEO compensation made the company can improve CTA. The results of this research also show that Audit Quality (AQ) as a moderation variable is proven empirically able to decrease the influence of CEO compensation on CTA. Creator An entity primarily responsible for making the resource Kadarisman Hidayat Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i4.8705: Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource October 2022 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang