PENGARUH PENGHINDARAN PAJAK DAN MANAJEMEN LABA TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Blytha speranza, . (2025) PENGARUH PENGHINDARAN PAJAK DAN MANAJEMEN LABA TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative research aims to determine and analyze the effect of tax avoidance and earnings management on debt costs with institutional ownership as a moderating variabel. In this study, the sample used was 50 samples determined by purposive sampling technique. This study uses secondary data obtained from the IDX. Data analysis was carried out using STATA 17. The results of the study indicate that tax avoidance has negatif effect on cost of debt, earnings management has no effect on cost of debt, institutional ownership cannot moderate the effect of tax avoidance on cost of debt, and institutional ownership cannot moderate the effect of earnings management on cost of debt.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112228] [Pembimbing: Amrie Firmansyah] [Penguji 1: Suparna Wijaya] [Ketua Penguji: Ferry Irawan]
Uncontrolled Keywords: Tax Avoidance, Earning Management, Cost of Debt, Institusional Ownership
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: BLYTHA SPERANZA
Date Deposited: 05 Sep 2025 12:26
Last Modified: 05 Sep 2025 12:26
URI: http://repository.upnvj.ac.id/id/eprint/37665

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