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VOL. 10, ISSUE 6 (2025)
The effect of tax avoidance, tax risk, gender diversity, and audit quality on firm risk
Authors
Shabrina Najwa Almaira, Dul Muid
Abstract

The relationship between tax avoidance and firm risk is a complex topic with inconsistent findings in previous literature. This study aims to re-examine this relationship by incorporating other key variables, analyzing the effects of tax avoidance, tax risk, gender diversity, and audit quality on firm risk.

This research employs a quantitative approach using multiple linear regression analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period.

The results show that tax risk has a significant positive effect on firm risk, while audit quality has a significant negative effect. This finding suggests that high-quality auditors (Big 4) are effective in reducing firm risk. Conversely, tax avoidance (measured by ETR) and gender diversity were not found to have a significant influence on firm risk. These findings imply the importance of managing tax risk and highlight the vital role of high-quality audits in mitigating firm risk within the Indonesian manufacturing sector.
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Pages:1-5
How to cite this article:
Shabrina Najwa Almaira, Dul Muid "The effect of tax avoidance, tax risk, gender diversity, and audit quality on firm risk". International Journal of Academic Research and Development, Vol 10, Issue 6, 2025, Pages 1-5
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