The Relationship of Tax Avoidance, Institutional Ownership, and Leverage on The Cost of Debt

Ananda, Putri Nabila (2023) The Relationship of Tax Avoidance, Institutional Ownership, and Leverage on The Cost of Debt. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to measure the relationship of tax avoidance, institutional ownership, and leverage on the cost of debt. The population of this study are non-financial companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling and obtained as many as 93 samples of companies. The data used is secondary data sourced from the annual report and the Thomson Reuters Data Stream. The data analysis technique used in this test is multiple regression analysis. The results of the regression analysis show that tax avoidance, institutional ownership, and leverage has a relationship with the cost of debt.

Item Type: Thesis (Diploma)
Primary Supervisor: Dr. Rahmat Febrianto, SE., M.Si., Ak., CA
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: s1 akuntansi internasional
Date Deposited: 20 Jun 2023 07:01
Last Modified: 20 Jun 2023 07:01
URI: http://scholar.unand.ac.id/id/eprint/204873

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