Azhar, Idham Zaidan and Dr. Mohammad Khoiru Rusydi, M.Ak., CA., Ak (2024) Pengaruh Tax Avoidance Terhadap Cost Of Debt Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Tahun 2020-2022. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh tax avoidance terhadap cost of debt dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini dalah perusahaan sektor perdagangan dan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Jumlah observasi dalam penelitian ini sebanyak 84 pengamatan. Hasil penelitian ini menunujukkan bahwa tax avoidance berpengaruh terhadap cost of debt. Sedangkan, ukuran perusahaan tidak dapat memoderasi hubungan antara tax avoidance dengan cost of debt. Penelitian ini diharapkan dapat berdampak pada akademisi, masyarakat, dan praktisi.
English Abstract
This research aims to empirically test the effect of tax avoidance on the cost of debt with company size as a moderating variable. The population in this research is trade and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The number of observations in this research was 84 oberves. The results of this research show that tax avoidance has an effect on the cost of debt. Meanwhile, company size cannot moderate the relationship between tax avoidance and the cost of debt. It is hoped that this research will have an impact on academic, society and practitioners. Keyword: tax avoidance, cost of debt, company size.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052302 |
| Uncontrolled Keywords: | tax avoidance, cost of debt, ukuran perusahaan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 30 Dec 2024 01:31 |
| Last Modified: | 30 Dec 2024 01:31 |
| URI: | http://repository.ub.ac.id/id/eprint/230538 |
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