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

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

Author: Rully Indriani

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

Publisher: Universitas Airlangga

Abstract

This research 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 period. This type of research uses a quantitative approach with descriptive statistics and logistic regression analysis as tools for analyzing data. The subjects of this research were conducted on companies that participated in the tax amnesty program in 2016 which were listed on the Indonesia Stock Exchange in the periods 2014, 2015, 2017, and 2018. The results of testing and analysis of management relationship variables show that audit tenure has no effect on overall audit quality. . However, when the periods are separated, post-tax amnesty audit tenure can improve audit quality. Meanwhile, the results of testing and analysis of the audit committee relationship variable show that the audit committee's social relationship with the auditor has no effect on overall audit quality. The same thing 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/