eprintid: 63548
rev_number: 11
eprint_status: archive
userid: 12460
dir: disk0/00/06/35/48
datestamp: 2024-02-07 06:35:46
lastmod: 2024-02-07 06:35:46
status_changed: 2024-02-07 06:35:46
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Permata Indhira Hajj Soeparjono, NIM.: 20108040085
title: ANALISIS PENGARUH PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG DENGAN BIAYA AUDIT SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: eko_akun
subjects: pjk
divisions: ak_syar
full_text_status: restricted
keywords: Penghindaran Pajak, Biaya Audit, Audit Report Lag
note: Pembimbing: Yayu Putri Senjani, SE, M.Sc., ACPA., CATr.
abstract: This research aims to examine the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors that have demonstrated a pattern of audit report lag from 2018 to 2022. It is a quantitative research employing secondary data such as financial reports or annual company reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. Data analysis techniques in this research involved regression model selection test, classical assumption tests, panel data regression, and partial hypothesis testing using Stata 14 software. Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit costs as a moderating variable weaken the positive relationship between tax avoidance either ETR or CETR on audit report lag.
date: 2024-01-15
date_type: published
pages: 114
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Permata Indhira Hajj Soeparjono, NIM.: 20108040085  (2024) ANALISIS PENGARUH PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG DENGAN BIAYA AUDIT SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/63548/1/20108040085_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/63548/2/20108040085_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf