Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Business and Behavioural Entrepreneurship
Saputro Aji, Ditya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Tax Avoidance, Cash Flow Operations, Firm Size and Return on Assets on the Cost of Debt in Coal Mining Companies in Indonesia Kamila, Nurul; Moelyo Adhi, Triyogo; Saputro Aji, Ditya
Journal of Business and Behavioural Entrepreneurship Vol. 7 No. 2 (2023): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.007.2.05

Abstract

This research is intended to reveal the effect of tax avoidance, operational cash flow, company size and Return on Assets (ROA) to the cost of debt in coal mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022. Multiple regression analysis as a statistical test is applied in this research. The findings from this research are evidence that tax avoidance, cash flow operations, company size and ROA have an effect on the cost of debt. From this evidence, tax avoidance and ROA have a positive direction, while cash flow operations and company size have a negative direction towards the cost of debt.
Co-Authors Kamila, Nurul Moelyo Adhi, Triyogo