eprintid: 136580 rev_number: 31 eprint_status: archive userid: 217007 dir: disk0/00/13/65/80 datestamp: 2025-08-29 02:51:49 lastmod: 2025-08-29 02:51:49 status_changed: 2025-08-29 02:51:49 type: thesis metadata_visibility: show creators_name: Helmi Mochamad Rachman, - creators_name: Indah Fitriani, - creators_name: Mimin Widaningsih, - creators_nim: NIM2109508 creators_nim: NIDN0014097705 creators_nim: NIDN0001077908 creators_id: helmirch@upi.edu creators_id: indah.fitriani@upi.edu creators_id: mimin.widaningsih@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Indah Fitriani, - contributors_name: Mimin Widaningsih, - contributors_nidn: NIDN0014097705 contributors_nidn: NIDN0001077908 contributors_id: indah.fitriani@upi.edu contributors_id: mimin.widaningsih@upi.edu title: PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP AUDIT FEE: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020 - 2023 ispublished: pub subjects: HF5601 subjects: HJ subjects: L1 divisions: AK full_text_status: restricted keywords: Tax Avoidance, Financial Distress, Audit Fee, CETR, Altman Z-Score Tax Avoidance, Financial Distress, Audit Fee, CETR, Altman Z-Score note: https://scholar.google.com/citations?hl=id&authuser=1&user=gYD255EAAAAJ Sinta ID Dosen Pembimbing Indah Fitriani : 6682524 Mimin Widaningsih: 6140348 abstract: Penelitian ini bertujuan untuk mengetahui pengaruh tax avoidance dan financial distress terhadap audit fee pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Variabel Independen yang digunakan pada penelitian ini adalah tax avoidance yang diukur menggunakan cash effective tax rate, financial distrees yang diukur menggunakan metode Altman Z-Score, serta variabel dependen yang digunakan adalah audit fee yang diukur menggunakan logaritma natural. Populasi dalam penelitian ini mencakup seluruh perusahaan manufaktur yang terdaftar di BEI, dengan total 48 perusahaan terpilih sebagai sampel dengan menggunakan metode purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Analisis data dilakukan menggunakan regresi data panel yang diolah menggunakan E-Views 13. Hasil penelitian menunjukkan bahwa; (1) Tax Avoidance tidak berpengaruh positif secara signifikan terhadap audit fee yang diukur menggunakan logaritma natural; (2) Financial Distress berpengaruh positif secara signifikan terhadap audit fee yang diukur menggunakan logaritma natural. This study aims to determine the effect of tax avoidance and financial distress on audit fees in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The independent variables used in this study are tax avoidance, measured using the cash effective tax rate, and financial distress, measured using the Altman Z-Score method. The dependent variable is the audit fee, measured using the natural logarithm. The population of this study includes all manufacturing companies listed on the IDX, with a total of 48 companies selected as samples using the purposive sampling method. This research employs a quantitative approach with secondary data obtained from companies’ financial statements and annual reports. Data analysis is conducted using panel data regression processed with E-Views 13. The results of the study indicate that: (1) Tax avoidance has a non-positive effect on audit fees measured using the natural logarithm; and (2) Financial distress has a significant positive effect on audit fees measured using the natural logarithm. date: 2025-08-20 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI62201#Akuntansi_S1 thesis_type: other thesis_name: other official_url: https://repository.upi.edu/ related_url_url: https://repository.upi.edu/ related_url_type: org citation: Helmi Mochamad Rachman, - and Indah Fitriani, - and Mimin Widaningsih, - (2025) PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP AUDIT FEE: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020 - 2023. S1 thesis, Universitas Pendidikan Indonesia. document_url: http://repository.upi.edu/136580/1/S_PEA_2109508_Title.pdf document_url: http://repository.upi.edu/136580/3/S_PEA_2109508_Chapter1.pdf document_url: http://repository.upi.edu/136580/4/S_PEA_2109508_Chapter2.pdf document_url: http://repository.upi.edu/136580/5/S_PEA_2109508_Chapter3.pdf document_url: http://repository.upi.edu/136580/6/S_PEA_2109508_Chapter4.pdf document_url: http://repository.upi.edu/136580/7/S_PEA_2109508_Chapter5.pdf document_url: http://repository.upi.edu/136580/8/S_PEA_2109508_Appendix.pdf