SAFITRI, INTAN (2024) PENGARUH TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE, DAN FIRM SIZE TERHADAP COST OF DEBT (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research was conducted with the aim of determining the influence of Tax Avoidance, Good Corporate Governance, and Firm Size on the Cost of Debt. The population used in this research is non-cyclical consumer sector companies listed on the Indonesian stock exchange in 2020-2022 with a total of 87 companies. The sample in the research was obtained using a purposive sampling method, which was based on predetermined criteria. Based on this method, 141 companies were obtained. The data analysis method used is multiple linear regression using SPSS (Statistics Program for Social Science). The results of this research show that tax avoidance has a positive effect on the cost of debt, institutional ownership, managerial ownership, and firm size have no effect on the cost of debt. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari Tax Avoidance, Good Corporate Governance, dan Firm Size terhadap Cost of Debt. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di bursa efek Indonesia tahun 2020-2022 dengan jumlah sebanyak 87 perusahaan. Sampel dalam penelitian diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria-kriteria yang telah di tentukan. Berdasarkan metode tersebut didapatkan sebanyak 141 perusahaan. Metode analisis data yang digunakan adalah regresi linear berganda dengan menggunakan SPSS (Statistic Program for Social Science). Hasil dari penelitian ini menunjukkan bahwa tax avoidance berpengaruh positif terhadap cost of debt, kepemilikan institusional, kepemilikan manajerial, dan firm size tidak berpengaruh terhadap cost of debt.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 216 |
| NIM/NIDN Creators: | 43219120077 |
| Uncontrolled Keywords: | Tax Avoidance, Good Corporate Governance, Firm Size¸ Cost Of Debt |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 24 Sep 2024 02:08 |
| Last Modified: | 24 Sep 2024 02:08 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91707 |
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