Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Penghindaran Pajak, Kualitas Audit, Intensitas Modal, dan Leverage Terhadap Biaya Utang

Kristanti, Ribka Angelina (Unknown)
Hasanah, Nuramalia (Unknown)
Khairunnisa, Hera (Unknown)

Article Info

Publish Date
14 Jul 2024

Abstract

The purpose of this study is to ascertain how tax avoidance, audit quality, leverage, and capital intensity affect cost of debt. With a total observation sample of 170, this study analyzes secondary data from financial reports in the energy and raw materials sectors (mining companies) listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 timeframe. Purposive sampling is used in the sampling procedure, and panel data regression is analyzed using the Eviews 12 program. Therefore, the cost of debt is unaffected by tax avoidance, capital intensity, or leverage. Cost of Debt is negatively impacted by audit quality.

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Journal Info
Jurnal Akuntansi, Perpajakan dan Auditing
Website

Abbrev

japa

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...