PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE),MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN (FIRM SIZE) TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018)

MUTAQIN, DIAN (2019) PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE),MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN (FIRM SIZE) TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018). S1 thesis, Fakultas Ekonomi.

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Abstract

Dian Mutaqin, 2019 : Effects of Tax Avoidance and Good Corporate Governance Mechanisms and Firm Size on Cost of Debt (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) in 2016-2018). This study aims to determine the tax avoidance (tax avoidance), the mechanism of good corporate governance (GCG) which is proxied by an independent commissioner and institutional ownership as well as the size of the company against the cost of debt. This study uses a purposive sampling technique to determine sample selection. The population of this research is 143 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The number of samples of this study amounted to 50 manufacturing companies with a total data for three years of the study period of 150 data. Testing the hypothesis in this study using the multiple linear regression analysis panel data method. Based on the testing that has been done shows that the tax avoidance variables, good corporate governance (proxy) with a proxy independent and institutional ownership do not have an influence on the cost of debt while firm size is proxied by the sales logarithm (sales) ) affect the cost of debt. Keywords: Cost of Debt, Tax Avoidance, Good Corporate Governance (GCG), Independent Commissioner, Institutional Ownership and Firm Size

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Nuramalia Hasanah, S.E., M.Ak Pembimbing II: Diah Armeliza, S.E., M.Ak
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) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	29 Aug 2019 08:11
Last Modified:	29 Aug 2019 08:11
URI:	http://repository.fe.unj.ac.id/id/eprint/7959

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