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首页> 外文会议>UPI 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
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The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange

机译：公司税收治理，审计素质和税收威胁对印度尼西亚证券交易所所投入的公司审计费用

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摘要

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.
机译：审计过程中的一个重要问题与审计参与中所载的费用密切相关。根据审计特征的审计费用决定因素是与公司治理有关。本研究的目的是确定公司税务治理对审计费的影响。本研究还旨在介绍审计质量和税收风险的影响，使企业税收治理与审计费之间的关系中等。本研究的样本是2013年和2014年在印度尼西亚证券交易所所倾诉的公司。该样本的金额是115家公司。通过使用多元线性回归分析来分析数据。本研究表明，税务公司治理对审计费用负面影响。然而，本研究无法证明审计质量和税收暴露适度，适度对公司税收治理对审计费的影响。本研究的含义是通过良好的公司税收治理在公司的业务流程中变得重要，因为它可以为与较低审计费用相关的公司提供利益。

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