PENGARUH TAX AVOIDANCE, AUDIT QUALITY, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP COST OF DEBT

RIBKA ANGELINA KRISTANTI, . (2024) PENGARUH TAX AVOIDANCE, AUDIT QUALITY, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP COST OF DEBT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Skripsi ini bertujuan untuk mengetahui pengaruh Tax Avoidance, Audit Quality, Capital Intensity, dan Leverage Terhadap Cost of Debt. Penelitian ini menggunakan data sekunder yaitu data yang terdapat pada laporan keuangan pada sektor energi dan bahan baku (perusahaan pertambangan) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 dengan total sampel observasi 170. Metode pengambilan sampel menggunakan purposive sampling dan metode analisis regresi data panel yang diolah menggunakan aplikasi Eviews 12. Berdasarkan hasil penelitian dapat disimpulkan bahwa Tax Avoidance, Capital Intensity, dan Leverage tidak berpengaruh terhadap Cost of Debt, dan Audit Quality berpengaruh negatif terhadap Cost of Debt.*****This research was conducted to determine the effect of Tax Avoidance, Audit Quality, Capital Intensity, and Leverage on the Cost of Debt. The research data used is secondary data that existed in audited report mining companies that have listed in Indonesian Stock Exchange (IDX) for the 2018-2022 period with total 170 observation sample. The sampling method through purposive sampling and multiple linear analysis methods processed using the Eviews 12. Based on the research results, it can be concluded that Tax Avoidance, Capital Intensity, and Leverage have no effect on the Cost of Debt, and Audit Quality has a negative effect on the Cost of Debt.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, M.Ak. ; 2). Hera Khairunnisa, SE., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 24433 not found.
Date Deposited:	23 Aug 2024 01:21
Last Modified:	23 Aug 2024 01:21
URI:	http://repository.unj.ac.id/id/eprint/50529

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