Pengaruh Penghindaran Pajak Dan Good Corporate Governance Terhadap Biaya Utang (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013)

Rahmawati Rahmawati - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

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.


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References


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