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The Moderation Effect of Profitability on Audit Quality, Real Earnings Management, and Tax Avoidance

In: Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development

Author

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  • Dewi Kusuma Wardani

    (Universitas Sarjanawiyata Tamansiswa)

  • Nyoman Sarini

    (Universitas Sarjanawiyata Tamansiswa)

Abstract

This study objectives to inspect the audit quality and real earnings management (REM) impact on tax avoidance which is moderated by profitability in Indonesia listed industrial firms. This study will discuss how industrial firms avoid tax. The type of study used in this study is quantitative. The population are all Indonesian Stock Exchange (IDX) industrial firms listed during 2017–2021. Data was taken from annual financial reports for 5 years from 2017 to 2021 from all industrial firms. The study initiates that audit quality and REM impact on tax avoidance can be moderated by profitability.

Suggested Citation

  • Dewi Kusuma Wardani & Nyoman Sarini, 2026. "The Moderation Effect of Profitability on Audit Quality, Real Earnings Management, and Tax Avoidance," Springer Proceedings in Business and Economics, in: Vikas Kumar & Tuan Hung Vu & Pooja Nanda & Suddin Lada (ed.), Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, pages 195-205, Springer.
    • Handle: RePEc:spr:prbchp:978-981-95-4200-0_11
    DOI: 10.1007/978-981-95-4200-0_11
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