PENGARUH PENGHINDARAN PAJAK DAN TOTAL AKRUAL TERHADAP BIAYA UTANG

Rahmah, Anita Nur Kusuma (2026) PENGARUH PENGHINDARAN PAJAK DAN TOTAL AKRUAL TERHADAP BIAYA UTANG. Sarjana (S1) thesis, Universitas Islam 45.

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PENDAHULUAN.pdf
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BAB I.pdf
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Abstract

This study aims to determine the effect of tax avoidance and total accruals on the cost of debt. This study uses quantitative research using secondary data in the form of financial statements. The analytical methods used in this study include classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS version 25. Sampling was conducted using a purposive sampling technique. The sample size for this study was 54 from 18 healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Based on the test results, tax avoidance has a positive and significant effect on the cost of debt. Total accruals have a negative and significant effect on the cost of debt.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDChairunnisa, Nurlaila Maysaroh0408068903
Keywords / Kata Kunci: Keywords: Tax Avoidance, Total Accruals, Cost of Debt
Subjects: Akuntansi Keuangan
Pajak
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Anita Nur Kusuma
Date Deposited: 03 Jun 2026 06:37
Last Modified: 03 Jun 2026 06:37
URI: http://repository.unismabekasi.ac.id/id/eprint/9824

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