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Research Article

The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable

Authors

  • Basuki Wahyu Kuncoro Master of Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta, Indonesia
  • Dwi Asih Surjandari Master of Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta, Indonesia

Abstract

This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance, with audit opinion as a moderating variable. This research uses secondary data from property companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples used was 42 property companies using SPSS software. The findings from this research indicate that audit fees and auditor specialization have no effect on tax avoidance, while auditor tenure has an effect on tax avoidance. This study also shows that audit opinion strengthens the effect of audit fees and auditor tenure on tax avoidance, while audit opinion weakens the effect of auditor specialization on tax avoidance.

Article information

Journal

Journal of Economics, Finance and Accounting Studies

Volume (Issue)

5 (1)

Pages

201-208

Published

2023-02-25

How to Cite

Kuncoro, B. W., & Surjandari, D. A. (2023). The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable. Journal of Economics, Finance and Accounting Studies, 5(1), 201–208. https://doi.org/10.32996/jefas.2023.5.1.16

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Keywords:

Audit fees, auditor specialization, auditor tenure, audit opinion and tax avoidance