The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022)

Cahyati, Fatwa; Poerwati, Rr.; Nuswandari, Cahyani; Bagana, Batara

The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022)

Cahyati, Fatwa and Poerwati, Rr. and Nuswandari, Cahyani and Bagana, Batara (2018) The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). In: Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia.

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Abstract

This study aims to find empirical evidence that reduces research gaps, strengthens the model and analyzes the effect of independent commissioners, institutional ownership, audit quality and audit committee on tax avoidance. The sample of this study using purposive sampling technique (judgmental samp

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 16:54
Last Modified:	17 Apr 2026 01:28
URI:	http://eprints.eai.eu/id/eprint/45941

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