Ratu Agung Istri Mahalinni Sukma Agung and S. Sriwati, “ The Influence of Audit Quality, Managerial Ownership, Institutional Ownership, and BOPO on Tax Avoidance in Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange”, IJEBIR, vol. 5, no. 06, pp. 360-370, Oct. 2026.