ISSN 2394-5125
 

Research Article 


HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira.

Abstract
In the audit reporting process, there are important issues that are closely related to the results of
audit quality. Some determinants of audit quality are the audit limitation of auditor independence. Also, the
integrity of the auditee in reporting its financial statements to stakeholders, especially the government, is related
to corporate tax governance. Both aspects can assist the auditor in estimating audit risk for audit quality. This
study aims to determine the effect of auditor limitation on audit quality, corporate tax governance on audit
quality, and also the impact of corporate tax governance, which moderates the relationship between auditor
limitation and audit quality. The research sample was 106 manufacturing companies listed on the Indonesia
Stock Exchange in 2017 and 2018. Data were analyzed using multiple linear regression with e-views software.
This study shows that auditor limits have no effect on audit quality, corporate tax governance has an effect on
audit quality, and corporate tax governance moderates the effect of auditor limitation on audit quality.

Key words: Auditor Limitation; Corporate Tax Governance, Audit Quality


 
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How to Cite this Article
Pubmed Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. JCR. 2020; 7(16): 432-440. doi:10.31838/jcr.07.16.52


Web Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. http://www.jcreview.com/?mno=3575 [Access: May 31, 2021]. doi:10.31838/jcr.07.16.52


AMA (American Medical Association) Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. JCR. 2020; 7(16): 432-440. doi:10.31838/jcr.07.16.52



Vancouver/ICMJE Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. JCR. (2020), [cited May 31, 2021]; 7(16): 432-440. doi:10.31838/jcr.07.16.52



Harvard Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira (2020) HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. JCR, 7 (16), 432-440. doi:10.31838/jcr.07.16.52



Turabian Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. 2020. HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. Journal of Critical Reviews, 7 (16), 432-440. doi:10.31838/jcr.07.16.52



Chicago Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. "HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY." Journal of Critical Reviews 7 (2020), 432-440. doi:10.31838/jcr.07.16.52



MLA (The Modern Language Association) Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira. "HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY." Journal of Critical Reviews 7.16 (2020), 432-440. Print. doi:10.31838/jcr.07.16.52



APA (American Psychological Association) Style

Jaqolina Anggraeni Vigim, R. Nelly Nur Apandi, Agus Widarsono, Ida Farida Adi Prawira (2020) HOW AUDITOR LIMITATION AND CORPORATE TAX GOVERNANCE EFFECT ON AUDIT QUALITY. Journal of Critical Reviews, 7 (16), 432-440. doi:10.31838/jcr.07.16.52