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All Journal Jurnal Keperawatan Indonesia Jurnal Penelitian dan Pengembangan Pendidikan Jurnal Penelitian Pendidikan IPA (JPPIPA) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Tadrisuna : Jurnal Pendidikan Islam dan Kajian Keislaman Journal of Technomaterial Physics Jurnal Olahraga dan Kesehatan Indonesia (JOKI) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Economics and Business Journal JIPM: Jurnal Indragiri Penelitian Multidisiplin International Journal of Trends in Accounting Research International Journal of Community Services
Elisa
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Journal : International Journal of Trends in Accounting Research

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The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership Elisa; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Koroy, Tri Ramaraya
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.939

Abstract

This study aims to analyze the effect of tax avoidance and earnings management on the cost of equity capital, with managerial ownership as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach using secondary data derived from audited annual financial statements. The sampling technique employed is purposive sampling based on specific criteria, resulting in a total of 55 companies that met the data completeness requirements. The variables in this study include tax avoidance (measured by the Effective Tax Rate), earnings management (measured using the Modified Jones Model 1995), cost of equity capital (measured using the Capital Asset Pricing Model), and managerial ownership (measured by the proportion of managerial shareholding). The data were analyzed using the Moderated Regression Analysis (MRA) technique with the assistance of SPSS software. The findings indicate that tax avoidance positively affects the cost of equity capital. Meanwhile, earnings management has a negative effect on equity capital costs. Managerial ownership moderates the relationship between both tax avoidance and earnings management on the cost of equity capital.
Co-Authors A. Halim AA Sudharmawan, AA Andri Ramadhan Bambang Sasmita Adi Putra Budi Nur Isnaeni Ekarini, Fransiska Dian Eli Marlina Harahap Fachri, Barany Farhan, A. Fathullah Fatma Suryani Harahap Gunawan, Rina Hafnita Juni Harahap Halimatussayidah Hardyta, Galy Heni Mulyani Pohan Herliana, Fitria Inayah, Halida Kemal, Isthifa Lestari, Triwiji Lubis, Wiwin Wahyuni Mahfud Mahfud Mahzum, Elmi Mariana, Siska Moh. Ilham Syifa Moh. Rafiuddin Muhajirs Muhammad Azmi, Muhammad Muhammad Syukri Nugrahini, Yosephine Laura Raynardia Esti Nursahara Pardede Paneajeaka, Suhaimee Purba, Happy Sri Rezeki Rahuma, Aulia Ramadani, Uswah Zayidah Rizal, Chairul Rofyati, Noli Rukmaini Ruwanti, Gemi Saifhul Anuar Syahdan Setyowening, Natalia Dewi Siti Marfuah, Siti Susilawati Suwarni, Rini Titis Shinta Dewi Tri Ramaraya Koroy Wahyuni, A.