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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.

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

  • 会议论文

  • 发表日期：

    2026年

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  • Dewi Kusuma Wardani,
  • Nyoman Sarini

摘要

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.