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Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator
Asian Journal of Economics, Business and AccountingAims: This study investigates tax avoidance strategies in Indonesia's property and real estate industry, considering firm size, profitability, and audit committee as variables. Study Design: A quantitative study is used to collect data that can be measured in numbers and analysed statistically.
Putri, Octa Ramadina, Rochayatun, Sulis
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Audit committee and financial reporting fraud: the moderating role of firm size
Journal of Financial Reporting and AccountingPurpose The purpose of this study was to examine whether firm size moderates the relationship between audit committee (AC) characteristics and financial statements fraud (FFR) among listed firms in the East African Community (EAC). Design/methodology/approach This study analyzed a sample of 33 nonfinancial firms listed in the EAC member countries ...
Bethsheba Kwamboka +2 more
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influence of profitability, company size, and the audit committee on earnings quality
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, AkuntansiThis study aims to provide an empirical explanation of the effect of profitability, company size and audit committee on earnings quality. This study uses quantitative descriptive research with secondary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample
Annastasia Magdalena +2 more
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The Effect of Company Size and Audit Committee on Sustainability Reporting
Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia, 2022Niswah Baroroh +3 more
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International Journal of Research on Finance & Business
This research aims to examine the effect of public accounting firm size, audit opinion, auditor industry specialization, company size, company profitability, number of audit committees, and number of subsidiaries on audit report lag. This research examines mining and financial companies listed in the Indonesia Stock Exchange in 2019-2021. This research
Albert Jonathan Perdana Amonio +1 more
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This research aims to examine the effect of public accounting firm size, audit opinion, auditor industry specialization, company size, company profitability, number of audit committees, and number of subsidiaries on audit report lag. This research examines mining and financial companies listed in the Indonesia Stock Exchange in 2019-2021. This research
Albert Jonathan Perdana Amonio +1 more
openaire +1 more source