Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange

Authors
R. Nelly Nur Apandi, Sidharta Utama, Hilda Rosieta
Corresponding Author
R. Nelly Nur Apandi
Available Online August 2016.
DOI
https://doi.org/10.2991/gcbme-16.2016.2How to use a DOI?
Keywords
Corporate Tax Governance, Auditor Quality, Tax Exposure and Audit Fee
Abstract
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.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
2016 Global Conference on Business, Management and Entrepreneurship
Part of series
Advances in Economics, Business and Management Research
Publication Date
August 2016
ISBN
978-94-6252-268-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/gcbme-16.2016.2How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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  - 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.2
DO  - https://doi.org/10.2991/gcbme-16.2016.2
ID  - NurApandi2016/08
ER  -