The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange
- 10.2991/gcbme-16.2016.2How to use a DOI?
- Corporate Tax Governance, Auditor Quality, Tax Exposure and Audit Fee
an important issue in the audit process is closely related to the amount of fees set out in an audit engagement. One of the determinants of audit fees based on the characteristics of the audited is related to the corporate governance. The purpose of this study is to determine the effect of corporate tax governance on audit fee. This study also aims to look at the effect of audit quality and tax exposure that moderate the relationship between corporate tax governance and audit fee. The sample of this study is the companies enlisted in Indonesia Stock Exchange in 2013 and 2014. The amount of the sample is 115 companies. Data were analyzed by using multiple linear regression analysis. This study shows that the Tax Corporate Governance has a negative effect on audit fee. However, this study is not able to prove that the audit quality and tax exposure moderate the effect of corporate tax governance on audit fee. The implications of this study is that the adoption of good corporate tax governance becomes important in the company's business process because it can provide benefits to companies associated with lower audit fees.
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - R. Nelly Nur Apandi AU - Sidharta Utama AU - Hilda Rosieta PY - 2016/08 DA - 2016/08 TI - The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange BT - Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship PB - Atlantis Press SP - 8 EP - 16 SN - 2352-5428 UR - https://doi.org/10.2991/gcbme-16.2016.2 DO - 10.2991/gcbme-16.2016.2 ID - NurApandi2016/08 ER -