Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Effect of CEO Compensation on Corporate Tax Avoidance and Role of Audit Quality as Moderation Variable
Dublin Core
Title
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Effect of CEO Compensation on Corporate Tax Avoidance and Role of Audit Quality as Moderation Variable
Effect of CEO Compensation on Corporate Tax Avoidance and Role of Audit Quality as Moderation Variable
Subject
CEO Compensation, CTA, Audit Quality
Description
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.
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
Kadarisman Hidayat
Source
DOI: 10.26905/jkdp.v26i4.8705:
Publisher
Universitas Merdeka Malang
Date
October 2022
Contributor
Sri Wahyuni
Rights
ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)
Format
PDF
Language
English
Type
Text
Coverage
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Files
Citation
Kadarisman Hidayat, “Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Effect of CEO Compensation on Corporate Tax Avoidance and Role of Audit Quality as Moderation Variable,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/4869.
Effect of CEO Compensation on Corporate Tax Avoidance and Role of Audit Quality as Moderation Variable,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/4869.