Pengaruh Penghindaran Pajak Dan Good Corporate Governance Terhadap Biaya Utang (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013)
Abstract: The aim of the
research is to analyze the effect of tax
avoidance and good corporate behavior into cost of debt (empirical study on
companies listed on the Indonesia Stock Exchange).
The type of this research is a causative associative. The population this
researc is all manufacturing companies listed in Indonesia Stock Exchange
during the 5 years from 2009 to 2013. The purposive sampling was used as the
sample method. The data was collected
from www.idx.co.id. For analysis the data we used panel data regression
analysis with E-Views6.
The results indicate the audit committee have a significant negative
effect to the cost of debt, but the tax avoidance, independent commisioners,
manajerial ownership and institutional ownership hasn’t significant effect to
the cost of debt.
Key Words: Tax Avoidance,
Independent Commissioners, Manajerial Ownership, Institutional Ownership, The
Audit Committee, Debt Equity Ratio, Firm Size and Cost of Debt
Penulis: Rahmawati
Kode Jurnal: jpakuntansidd150488
