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

Dewi Kusuma Wardani () and Nyoman Sarini ()
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Dewi Kusuma Wardani: Universitas Sarjanawiyata Tamansiswa
Nyoman Sarini: Universitas Sarjanawiyata Tamansiswa

A chapter in Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, 2026, pp 195-205 from Springer

Abstract: Abstract 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.

Keywords: Audit Quality; Real Earnings Management; Tax Avoidance; Profitability (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-95-4200-0_11

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DOI: 10.1007/978-981-95-4200-0_11

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