DAMPAK RISIKO PAJAK DAN FAKTOR LAIN TERHADAP BIAYA MODAL PERUSAHAAN MANUFAKTUR

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title DAMPAK RISIKO PAJAK DAN FAKTOR LAIN TERHADAP BIAYA MODAL PERUSAHAAN MANUFAKTUR
 
Creator Wardani, Dewi Kusuma
Putriane, Safira Widya
 
Subject
Audit quality; Cost of capital; Firm size; Institutional ownership; Tax risk
 
Description This research examined tax risk, audit quality, institutional ownership, and firm size on cost of capital. We used listed manufacture companies in Indonesia during 2013-2017. Based on purposive sampling method was obtained 48 companies. Tax risk variable is proxy by CETR, audit quality is proxy by KAP Big 4, institutional ownership uses a percentage of the amount spent by reserves, firm size by Ln total asset. The dependent variable is proxy by the cost of debt. We used multiple linear regression method. The research found that the tax risk and audit quality have negatif effect on cost of capital. While, institutional ownership and firm size do not have significant effect on the cost of capital.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor
 
Date 2020-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/6491
10.25105/mraai.v20i1.6491
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 20, No 1 (2020): April; 83-98
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/6491/pdf
 
Rights Copyright (c) 2020 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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