Pengaruh Konservatisme Akuntansi dan Komite Audit Terhadap Penghindaran Pajak Dan Dampaknya Terhadap Nilai Perusahaan
Mutiah and Nova
Universitas Mercu Buana
Abstract
This study aims to obtain empirical evidence regarding the effect of accounting conservatism and the audit committee on tax avoidance and corporate value (empirical studies in manufacturing companies in the food and beverage sector that are listed on the Indonesia Stock Exchange in 2012-2017).The research sample consisted of 44 observational data from 9 food and beverage companies listed on the Indonesia Stock Exchange for the period 2012-2017 where samples were selected using purposive sampling. The data analysis technique used in this study is multiple regression analysis.The data used in this study are secondary data derived from the companys financial statements. The results of the study show that Accounting conservatism has a significant influence on tax avoidance. The Audit Committee does not have a significant influence on tax avoidance. Tax avoidance variables have a significant influence on firm value.
Keywords: Accounting conservatism, Audit Committee, Tax Avoidance, Firm Value
Topic: Accounting and Financial Management