The tax aggressiveness is step of company as strategy minimize the tax that must paid. This research uses ETR as proxy of the tax aggressiveness. The lower value of ETR of company depicts the high aggressiveness tax those companies. This research has a purpose to giving information about the impact of Corporate Governance and Disclosure of Corporate Social Responsibility On the Aggressiveness Tax representative with ETR. All of manufacturing companies listed on Indonesian stocks Exchanges on 2013-2015 is the population of this research. Companies selected into the sample after deducting some of the criteria is as much 99 of the company observations. This study has results that prove the disclosure of CSR affect the ETR as proxy of tax aggressiveness. Value of CSR disclosure company high, so value of ETR is higher which describe the lower aggressiveness tax of the companies.
Penelitian bertujuan untukaamenguji pengaruh kompleksitas operasi, kontinjensi, danapergantian auditor pada audit report lag dengan dimoderasi olehaspesialiasi auditor. Populasiapenelitian ini adalah perusahaan otomotif yang terdaftar di BursaaEfekaIndonesia (BEI) periode 2017-2020. Sampel sebanyaka44 perusahaanaamatan diperoleh menggunakan metode purposive sampling. Dataapenelitian adalah data sekunderadan diperoleh dengan metodeaobservasi non partisipan. Teknik analisisayang digunakan adalah analisis regresiaberganda dengan menggunakan uji MRA (Moderated RegressionaAnalysis). Hasilapenelitian menunjukkan bahwa kompleksitas operasiadan kontinjensi berpengaruhapositif dalam menyebabkan audit report lag yangalebih panjang, sedangkanapergantian auditor dan spesialisasi auditoratidak berpengaruh pada auditareport lag. Spesialisasi auditor hanya mampu memperlemah pengaruhakompleksitas operasi pada audit report lag, dan tidakamampu memoderasiapengaruh kontijensi dan pergantian auditor pada audit report lag.
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