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)

FADILAH, RIZKA and Mukhtaruddin, Mukhtaruddin and Rahmawati, Meita (2021) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax avoidance, Good Corporate Governance, Biaya Utang (Cost of Debt).
Subjects:	H Social Sciences > HG Finance > HG3691-3769 Credit. Debt. Loans Including credit institutions, credit instruments, consumer credit, bank- ruptcy
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	RIZKA FADILAH
Date Deposited:	21 Feb 2022 08:01
Last Modified:	21 Feb 2022 08:16
URI:	http://repository.unsri.ac.id/id/eprint/65333

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