Pengaruh Tax Avoidance,Size,Leverage dan Age Perusahaan Terhadap Cost of Debt Pada Perusahaan Keluarga

Rusli, Jeanne Amorita (2020) Pengaruh Tax Avoidance,Size,Leverage dan Age Perusahaan Terhadap Cost of Debt Pada Perusahaan Keluarga. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertunjuan untuk menguji secara empiris pengaruh tax avoidance,size, leverage dan age perusahaan terhadap cost of debt. Data yang digunakan dalam dalam penelitian ini adalah data sekunder. Sampel pada penelitian ini dipilih dengan menggunakan purposive sampling yang bertujuan untuk mendapatkan sampel sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 65, terdiri dari 13 perusahaan keluarga di industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 hingga 2019. Model analisis yang digunakan pada penelitian ini adalah model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa tax avoidance memiliki pengaruh positif dan signifikan terhadap cost of debt, size perusahaan memiliki pengaruh positif dan signifikan terhadap cost of debt, leverage memiki pengaruh positif dan signifikan terhadap cost of debt sedangkan age memiliki pengaruh negatif dan signifikan terhadap cost of debt. / This purpose of this study was to test empirically the effect of tax avoidance, size, leverage and company age on cost of debt. The data used in this study are secondary data. The sample in this study was selected using purposive sampling which aims to obtain samples according to the criteria. The sample in this study amounted to 65, consisting of 13 family companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The analysis model used in this study is a multiple linear regression model. The results of this study indicate that tax avoidance has a positive and significant effect on cost of debt , company size has a positive and significant effect on cost of debt, leverage has a positive and significant effect on cost of debt while age has negative and significant effect on cost of debt.

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