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PENGARUH TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA UTANG (COST OF DEBT) (Studi Empiris pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

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The purpose of this research examined the effect of tax avoidance and good corporate governance (independent commissioners, managerial ownership, institutional ownership, audit quality and concentrated ownership) on cost of debt. The object of this research is mining companies sub sector coal mining listed on Indonesia Stock Exchange during 2016-2020 which consist of 14 companies that were taken by using purposive sampling method. The data analyzed by multiple regression analysis in version 25 of SPSS application. The research showed that tax avoidance, independent commissioners, and concentrated ownership had an effect to cost of debt. This research also showed that managerial ownership and institutional ownership does not have an effect to cost of debt in companies listed on Indonesia Stock period 2016-2020. Keywords: Tax avoidance, Good Corporate Governance, Cost of Debt.

Availability
Inventory Code Barcode Call Number Location Status
2207000456T65333T653332022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T652382022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xviii, 64 hlm. ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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