{"id":"https://openalex.org/W4387941610","doi":"https://doi.org/10.21067/jem.v19i1.7762","title":"Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness","display_name":"Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness","publication_year":2023,"publication_date":"2023-09-17","ids":{"openalex":"https://openalex.org/W4387941610","doi":"https://doi.org/10.21067/jem.v19i1.7762"},"language":"en","primary_location":{"id":"doi:10.21067/jem.v19i1.7762","doi":"https://doi.org/10.21067/jem.v19i1.7762","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21067/jem.v19i1.7762","pdf_url":"http://ejournal.unikama.ac.id/index.php/JEKO/article/download/7762/4075","source":{"id":"https://openalex.org/S4210235563","display_name":"Jurnal Ekonomi MODERNISASI","issn_l":"0216-373X","issn":["0216-373X","2502-4078"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Modernisasi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://ejournal.unikama.ac.id/index.php/JEKO/article/download/7762/4075","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020744657","display_name":"Agus Sihono","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096641","display_name":"Universitas Esa Unggul","ror":"https://ror.org/00cwwxh37","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096641"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agus Sihono","raw_affiliation_strings":["Universitas Esa Unggul, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Esa Unggul, Indonesia","institution_ids":["https://openalex.org/I4210096641"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020130890","display_name":"Agus Aris Munandar","orcid":"https://orcid.org/0000-0002-6497-4758","observed_orcids":["https://orcid.org/0000-0002-6497-4758"]},"institutions":[{"id":"https://openalex.org/I4210096641","display_name":"Universitas Esa Unggul","ror":"https://ror.org/00cwwxh37","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096641"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agus Munandar","raw_affiliation_strings":["Universitas Esa Unggul, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Esa Unggul, Indonesia","institution_ids":["https://openalex.org/I4210096641"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210096641"],"apc_list":{"value":50,"currency":"USD","value_usd":50},"apc_paid":{"value":50,"currency":"USD","value_usd":50},"fwci":3.7037,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93497564,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"19","issue":"1","first_page":"15","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5234000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5234000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.37790000438690186,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.04349999874830246,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.972000002861023},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.8410000205039978},{"id":"https://openalex.org/keywords/executive-compensation","display_name":"executive compensation","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.996999979019165},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.824999988079071},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9380000233650208},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8960000276565552},{"id":"https://openalex.org/keywords/financial-sector-firms","display_name":"financial sector firms","score":0.7910000085830688},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.5870000123977661}],"concepts":[{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.7428939342498779},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.705031156539917},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7032933831214905},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6366353034973145},{"id":"https://openalex.org/C129631789","wikidata":"https://www.wikidata.org/wiki/Q334173","display_name":"Opportunism","level":2,"score":0.5966706871986389},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.44168853759765625},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.44097912311553955},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.4265151917934418},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.41679826378822327},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.41285422444343567},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24523359537124634},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23677551746368408},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.15302878618240356},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.10626474022865295},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.09093976020812988},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.08892476558685303},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21067/jem.v19i1.7762","doi":"https://doi.org/10.21067/jem.v19i1.7762","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21067/jem.v19i1.7762","pdf_url":"http://ejournal.unikama.ac.id/index.php/JEKO/article/download/7762/4075","source":{"id":"https://openalex.org/S4210235563","display_name":"Jurnal Ekonomi MODERNISASI","issn_l":"0216-373X","issn":["0216-373X","2502-4078"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Modernisasi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21067/jem.v19i1.7762","doi":"https://doi.org/10.21067/jem.v19i1.7762","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21067/jem.v19i1.7762","pdf_url":"http://ejournal.unikama.ac.id/index.php/JEKO/article/download/7762/4075","source":{"id":"https://openalex.org/S4210235563","display_name":"Jurnal Ekonomi MODERNISASI","issn_l":"0216-373X","issn":["0216-373X","2502-4078"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Modernisasi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387941610.pdf","grobid_xml":"https://content.openalex.org/works/W4387941610.grobid-xml"},"referenced_works_count":57,"referenced_works":["https://openalex.org/W1797402740","https://openalex.org/W1933760464","https://openalex.org/W1966017500","https://openalex.org/W2000691401","https://openalex.org/W2003998973","https://openalex.org/W2029394751","https://openalex.org/W2039409723","https://openalex.org/W2039955330","https://openalex.org/W2055504769","https://openalex.org/W2056389604","https://openalex.org/W2063955807","https://openalex.org/W2107578741","https://openalex.org/W2115582808","https://openalex.org/W2131538393","https://openalex.org/W2138173710","https://openalex.org/W2140618963","https://openalex.org/W2152653626","https://openalex.org/W2153894854","https://openalex.org/W2159233364","https://openalex.org/W2262187434","https://openalex.org/W2288299095","https://openalex.org/W2308745168","https://openalex.org/W2534242063","https://openalex.org/W2584324030","https://openalex.org/W2587446810","https://openalex.org/W2604607619","https://openalex.org/W2608804331","https://openalex.org/W2612208194","https://openalex.org/W2747400589","https://openalex.org/W2752617332","https://openalex.org/W2762261267","https://openalex.org/W2785226087","https://openalex.org/W2787683484","https://openalex.org/W2795093580","https://openalex.org/W2807814635","https://openalex.org/W2971777090","https://openalex.org/W2974601150","https://openalex.org/W2999979143","https://openalex.org/W3014244434","https://openalex.org/W3023160244","https://openalex.org/W3084261655","https://openalex.org/W3088567698","https://openalex.org/W3122036769","https://openalex.org/W3122286732","https://openalex.org/W3122429828","https://openalex.org/W3123452386","https://openalex.org/W3123491384","https://openalex.org/W3124063746","https://openalex.org/W3124221760","https://openalex.org/W3124595197","https://openalex.org/W3125315256","https://openalex.org/W3125856240","https://openalex.org/W3165758768","https://openalex.org/W3205472343","https://openalex.org/W4213096894","https://openalex.org/W4254758836","https://openalex.org/W4256029346"],"related_works":["https://openalex.org/W7160759515","https://openalex.org/W7091467136","https://openalex.org/W3133886629","https://openalex.org/W7216314933","https://openalex.org/W4360592533","https://openalex.org/W7214282332","https://openalex.org/W2967988796","https://openalex.org/W4415321036","https://openalex.org/W2530561134","https://openalex.org/W4401006996"],"abstract_inverted_index":{"The":[0,19,101],"study":[1,25],"examines":[2],"the":[3,27,65,79,85,112,139,159],"moderating":[4],"effect":[5],"of":[6,29,32,67,103,114,122],"audit":[7,108,127],"quality":[8,109,128],"on":[9,16,38,117],"relationship":[10,113],"between":[11,161],"political":[12,56],"connection,":[13],"executive":[14,95,115],"compensation":[15,96,116],"tax":[17,60,99,118],"aggressive.":[18,61,100,119],"secondary":[20],"data":[21],"used":[22,49],"for":[23,50],"this":[24,123],"in":[26,78,158],"form":[28],"financial":[30,34],"statements":[31],"56":[33],"sector":[35],"firms":[36],"listed":[37],"Indonesian":[39],"stock":[40],"exchange":[41],"from":[42],"2018":[43],"to":[44,152],"2021.":[45],"Moderated":[46],"Regression":[47],"Analysis":[48],"analyzed":[51],"data.":[52],"Result":[53],"indicate,":[54],"that":[55,94,107,126,147,156],"connection":[57],"positively":[58],"affected":[59,98],"These":[62,120],"result":[63,102],"support":[64],"view":[66],"grabbing":[68],"hand":[69],"theory,":[70],"where":[71],"a":[72,76],"bureaucrat":[73],"who":[74],"occupies":[75],"position":[77],"company":[80],"will":[81],"be":[82],"controlled":[83],"by":[84,143],"corporation":[86],"because":[87],"they":[88],"get":[89],"welfare.":[90],"Furthermore,":[91],"we":[92],"find":[93],"negatively":[97],"moderation":[104],"analysis":[105],"show":[106,146],"can":[110],"weaken":[111],"findings":[121],"research":[124],"suggest":[125],"is":[129,150],"an":[130],"effective":[131],"corporate":[132,148],"governance":[133,149],"mechanism,":[134],"thereby":[135],"protecting":[136],"users":[137],"against":[138],"opportunism":[140],"and":[141,163],"fraud":[142],"managers.":[144],"This":[145],"able":[151],"mitigating":[153],"information":[154],"asymmetry":[155],"exist":[157],"relation":[160],"agent":[162],"principals.":[164]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-10-26T00:00:00"}