Title: The Influence of Management and Audit Committee Relations on Audit Quality in Companies Listed on the Indonesia Stock Exchange Before and After the Tax Amnesty Program Period

Authors: Rully Indriani

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study aims to examine the influence of management relations and audit committee relations with external auditors on audit quality before and after the tax amnesty program. This study uses a quantitative approach with descriptive statistics and logistic regression analysis as data analysis tools. The subjects of this study were companies participating in the tax amnesty program in 2016 and listed on the Indonesia Stock Exchange in the periods of 2014, 2015, 2017, and 2018. The results of the test and analysis of the management relations variable indicate that audit tenure has no effect on overall audit quality. However, when the periods are separated, post-tax amnesty audit tenure is able to improve audit quality. Meanwhile, the results of the test and analysis of the audit committee relations variable indicate that the social relationship between the audit committee and the auditor does not affect overall audit quality. The same applies when the periods are separated, only after the tax amnesty there is a tendency for audit quality to improve.

Keywords: audit tenure, social ties, audit committee, audit quality, tax amnesty

Sources: http://repository.unair.ac.id/96833/