Supriyatini, - (2019) PENGARUH TAX AGGRESSIVENESS TERHADAP COST OF DEBT DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2018). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh tax aggressive terhadap cost of debt dengan political connection sebagai variabel pemoderasi pada perusahaan sektor manufaktur periode 2017 hingga 2018. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan sampel 73 perusahaan dari 156 perusahaan manufaktur. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan. Tingkat cost of debt perusahaan diukur menggunakan persentase beban bunga, tax aggressive diukur menggunakan effective tax rate, dan political connection diukur menggunakan variabel dummy. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi data panel dengan bantuan software Eviews 11. Hasil pengujian hipotesis menunjukkan bahwa tax aggressive berpengaruh positif terhadap cost of debt, political connection tidak berpengaruh terhadap cost of debt, dan hubungan antara tax aggressive dengan cost of debt dapat menguat dengan adanya political connection. This study aims to determine the effect of tax aggressive on the cost of debt with political connections as a moderating variable in manufacturing sector companies from 2017 to 2018. The sampling method used was purposive sampling with a sample of 73 companies from 156 manufacturing companies. The data used are secondary data in the form of financial statements and annual reports. The level of the company's cost of debt is measured using the percentage of interest expense, tax aggressive is measured using the effective tax rate, and political connection is measured using a dummy variable. Hypothesis testing is done by using panel data regression analysis with the help of Eviews 11 software. Hypothesis testing results show that tax aggressive has a positive effect on cost of debt, political connection has no effect of debt, and the relationship between tax aggressive and cost of debt can be strengthened with a political connection.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Tax Aggressiveness, Political Connection, Cost Of Debt. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions J Political Science > JC Political theory |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Supriyatini |
| Date Deposited: | 03 May 2020 08:00 |
| Last Modified: | 03 May 2020 08:00 |
| URI: | http://repository.upi.edu/id/eprint/42990 |
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