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PENGARUH PENGHINDARAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP COST OF DEBT

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENGHINDARAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP COST OF DEBT
 
Creator Zahro, Fatimatuz
Afifudin, Afifudin
Mawardi, Muhammad Cholid
 
Description AbstractThis study aims to prove empirically about the effect of Tax Avoidanceand Good Corporate Governance to the Cost of Debt. The population of this studyare all manufacturing companies listed on the Indonesia Stock Exchange, thesampling technique using purposive sampling method. Based on thepredetermined criteria, obtained a sample of 17 companies with a 3-yearobservation period. The method of analysis used in this study is multiple linearregression analysis. The data used in this research is secondary data. The resultsshowed that tax avoidance, proxy of independent board of commissioners, andaudit committee did not affect cost of debt, while the board of directors negativelyaffected the cost of debt. Simultaneously tax avoidance, independent board ofcommissioners, directors, and audit committee have no effect on cost of debt.Keywords: Tax Avoidance, Independent Board of Commissioners, Board ofDirectors, Audit Committee, and Cost of Debt.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1395
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1395/1374
 
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