Pengaruh Tax Avoidance dan Good Corporate Governance terhadap Cost of Debt (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) (CD + Cetak)

Pencarian berdasarkan :

SEMUA Pengarang Subjek ISBN/ISSN Pencarian Spesifik

Pencarian terakhir:

CD-ROM

Pengaruh Tax Avoidance dan Good Corporate Governance terhadap Cost of Debt (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) (CD + Cetak)

Amalia, Dian Arista - Nama Orang;

This study aims to analyze the effect of tax avoidance and good corporate governance on the cost of debt in the property and real estate sector companies. The dependent variable in this study is the cost of debt as measured by interest expense divided by the average long-term and short-term loans. Meanwhile, the independent variables in this study are tax avoidance and good corporate governance. The tax avoidance variable is measured by the effective tax rate, while good corporate governance is measured using three indexes of institutional ownership, the independent board of commissioners and the audit committee.
This study uses secondary data obtained from financial reports or annual reports of companies listed on the Indonesia Stock Exchange (BEI). The population in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample method used in this study was purposive sampling, while for the method of analysis this study used multiple linear regression analysis with the help of SPSS version 25.
Based on the results of multiple linear regression analysis, it shows that tax avoidance has a significant positive effect on cost of debt. Good corporate governance with institutional ownership index and audit committee has a significant negative effect on cost of debt, while those using the index of independent commissioners have no effect on cost of debt.

Keywords: cost of debt, tax avoidance, good corporate governance, institutional ownership, independent board of commissioners, audit committee.

Ketersediaan

Perpus Pusat (L2 AV) 015 DAK2020 AMA p

99200382DA

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri: -
No. Panggil: 015 DAK2020 AMA p
Penerbit: Malang : Program D-3 Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020
Deskripsi Fisik: PDF, 3.454 KB
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 015 DAK 2020
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: Good Corporate Governance
AUDIT COMMITTE
Tax Avoidance
COST OF DEBT
INSTITUTIONAL OWNERSHIP
INDEPENDENT BOARD OF COMMISSIONERS
Info Detail Spesifik: -
Pernyataan Tanggungjawab: -

Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas

Tidak Ada Data

Komentar

Anda harus masuk sebelum memberikan komentar