Title: HOW AUDITOR LIMITATION AND CORPORATETAX GOVERNANCE EFFECT ON AUDIT QUALITY
Abstract: In the audit reporting process, there are important issues that are closely related to the results of
audit quality. Some determinants of audit quality are the audit limitation of auditor independence. Also, the
integrity of the auditee in reporting its financial statements to stakeholders, especially the government, is related
to corporate tax governance. Both aspects can assist the auditor in estimating audit risk for audit quality. This
study aims to determine the effect of auditor limitation on audit quality, corporate tax governance on audit
quality, and also the impact of corporate tax governance, which moderates the relationship between auditor
limitation and audit quality. The research sample was 106 manufacturing companies listed on the Indonesia
Stock Exchange in 2017 and 2018. Data were analyzed using multiple linear regression with e-views software.
This study shows that auditor limits have no effect on audit quality, corporate tax governance has an effect on
audit quality, and corporate tax governance moderates the effect of auditor limitation on audit quality.
Publication Year: 2020
Publication Date: 2020-01-01
Language: en
Type: article
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Cited By Count: 1
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