Pengaruh Kepemilikan Institusional, Leverage, Ukuran Perusahaan dan Perencanaan Pajak terhadap Biaya Hutang pada Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2023
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Elvira, Tanzila
Subject
Akuntansi
Datestamp
2024-08-26 09:48:32
Abstract :
Objective: This study aims to test and analyze the relationship between Institutional Ownership, Leverage, Company Size and Tax Planning on Cost of Debt. Design/methodology/approach: This study uses quantitative data, the sample in this study is a financial sector company listed on the Indonesia Stock Exchange in the 2017-2023 period as many as 46 companies. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: The results of this study indicate that the Institutional Ownership variable has no effect and is statistically insignificant to the cost of debt, the Leverage variable has an effect and is statistically significant to the cost of debt, the Company Size variable has no effect and is statistically insignificant to the cost of debt, and the Tax Planning variable has an effect and is statistically significant to the cost of debt Originality/value: This research discusses the Cost of Debt and other factors such as Institutional Ownership, Leverage, Company Size and Tax Planning that focus on the financial sector.
Objective: This study aims to test and analyze the relationship between Institutional Ownership, Leverage, Company Size and Tax Planning on Cost of Debt. Design/methodology/approach: This study uses quantitative data, the sample in this study is a financial sector company listed on the Indonesia Stock Exchange in the 2017-2023 period as many as 46 companies. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: The results of this study indicate that the Institutional Ownership variable has no effect and is statistically insignificant to the cost of debt, the Leverage variable has an effect and is statistically significant to the cost of debt, the Company Size variable has no effect and is statistically insignificant to the cost of debt, and the Tax Planning variable has an effect and is statistically significant to the cost of debt Originality/value: This research discusses the Cost of Debt and other factors such as Institutional Ownership, Leverage, Company Size and Tax Planning that focus on the financial sector.
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