PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP COST OF DEBT

Ikhsan, Hafiz Nurul (2014) PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP COST OF DEBT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Hafiz Nurul Ikhsan, 2014: The Effect of Tax Avoidance, Firm Size and Profit Growth toward Cost of Debt. Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. This study aimed to determine the effect of tax avoidance, firm size and profit growth on the cost of debt. The dependent variable in this study is the cost of debt, and the independent variables in this research is tax avoidance, firm size and profit growth. Tax avoidance is measured by using cash ETR, firm size is measured by the logarithm of total asset, profit growth is measured by delta net income and cost of debt is estimated by Pittman and Fortin models. This study took a sample of manufactur companies industrial base and chemical sector and various industries sector listed in Indonesia Stock Exchange during the years 2010-2012. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing results show that tax avoidance, firm size and profit growth simultaneously affect the cost of debt. The partial hypothesis test results show that tax avoidance, firm size and profit growth have a significant effect on the cost of debt. The results of this research show that increasing tax avoidance can reduce cost of debt, increasing firm size can increase cost of debt and increasing profit growth can increase cost of debt.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Marsellisa Nindito, S.E. Akt, M.Sc. Pembimbing II: Diena Noviarini, SE, MM.Si.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 02 Mar 2018 04:20
Last Modified: 02 Mar 2018 04:20
URI: http://repository.fe.unj.ac.id/id/eprint/3491

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