Putra, Rhesa Yasviandra (2020) Moderasi Political Connection Pada Pengaruh Earnings Quality, Tax Avoidance, Dan Tax Risk Terhadap Cost Of Debt. S1 thesis, STIE Indonesia Banking School.
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Abstract
The purpose of this study was to examine the effect of earnings quality, tax avoidance, and tax risk on the cost of debt. Furthermore, this study examines the role of political connection variables in moderating the relationship of independent variables to the dependent variable. Tests carried out by involving the size of the company (size), debt ratio (leverage), and earnings volatility before taxes(pretax income volatility) as a control variable in the regression model. The multiple linear regression method with the OrdinaryLeast Square (OLS) technique was usedto test the effect of independent variables on the dependent variable. A total of 38 property, real estate, and building construction sectors listed company from 2014 to 2018 were sampled in this study. The results of this study found that tax avoidance has a positive effect on the cost of debt, and tax risk is statistically reducingthe cost of debt. While the earning quality variable was found to have no effect on the cost of debt. Political connections arefound to only moderate the relationship of tax avoidance and tax risk to the cost of debt. The size control variable was found to reduce the cost of debt, and leverage further increased the cost of debt.Keywords: Cost of debt, Earningsquality, Political connection,Tax avoidance, Tax risk
| Item Type: | Thesis (S1) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mr. Arif Bahtiar |
| Date Deposited: | 13 Apr 2020 13:51 |
| Last Modified: | 21 Sep 2020 03:56 |
| URI: | http://repository.ibs.ac.id/id/eprint/4 |
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