THE INFLUENCE OF AUDIT COMMITTEE COMPETENCY AND AUDITOR QUALITY OF BIG 5 PUBLIC ACCOUNTING FIRMS ON TAX AVOIDANCE

Title: THE INFLUENCE OF AUDIT COMMITTEE COMPETENCY AND AUDITOR QUALITY OF BIG 5 PUBLIC ACCOUNTING FIRMS ON TAX AVOIDANCE

Author: LIS INDAYANI

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

Publisher: Universitas Airlangga

Abstract

This research aims to determine the influence of audit committee competency and the quality of Big 5 Public Accounting Firm auditors on tax avoidance. The research was conducted using a quantitative approach with data analysis using multiple linear regression. The research sample used was manufacturing companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research results showed that audit committee competency had no effect on corporate tax avoidance. Likewise, Big 5 Public Accounting Firm auditors also have no influence on corporate tax avoidance.

Keywords: Tax Avoidance, Audit Committee Competency, Quality of Big 5 KAP Auditors

Sources: http://repository.unair.ac.id/81785/