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 role of the Audit Committee is to ensure the quality of the financial reporting process . The purpose of this study was to examine the influence of the characteristics of the Audit Committee Audit Report Lag on mining companies listed on the Indonesia Stock Exchange . Characteristics of the Audit Committee reflected the independence of the Audit Committee , the number of meetings of the Aud…