The Effects Of Tax Avoidance, Firm Size, Good Corporate Governance, And Profitability On The Cost Of Debt For Food And Beverage Companies Listed On The Indonesian Stock Exchange From 2019 To 2023
DOI:
https://doi.org/10.24905/icobis.v2i1.97Keywords:
tax avoidanc, company size, independent commissioner, managerial ownership, institusional ownership, audit committee, profitability, cost of debtAbstract
The study aims to determine whether there is an influence between tax avoidance, company size, good corporate governance and profitability on the cost of debt. The population used in research is all 85 food and beverage companies registered on the IDX during 2019-2023. The sample from this research was 35 companies that went through a selection process using certain criteria or using purposive sampling. The data collected in this research is quantitative data, while the data analysis methods used are classical assumption tests, multiple linear regression tests and hypothesis tests with the SPSS version 22 program. The research results show that: tax avoidance, company size, audit committee, and profitability had no effect on debt costs. Independent commissioner, managerial ownership, and institusional ownership negatively effected debt costs.
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